A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 4-7 - Special rules mainly about returns, payments and refunds  

Division 168 - Tourist refund scheme  

Subdivision 168-3 - Export as accompanied baggage  

168-5.10   Verification of export  

The acquirer must present to an officer of Customs, on request, at a TRS verification facility:

(a) the tax invoice relating to the goods; and

(b) as many of the following as are requested:

(i) the goods;

(ii) the acquirer ' s passport;

(iii) documents that confirm the acquirer ' s entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer ' s boarding pass or ticket).

However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:

(a) complete a claim for payment; and

(b) include the acquirer ' s tax invoice with the claim; and

(c) lodge the claim for payment at the TRS verification facility.


A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.

The acquirer must comply with subregulation (1) or (2):

(a) if the acquirer is leaving the indirect tax zone on an aircraft - at least 30 minutes before the aircraft ' s scheduled departure time; or

(b) if the acquirer is leaving the indirect tax zone on a ship - at least 60 minutes before the ship ' s scheduled departure time.


The scheduled departure time of an aircraft or ship may change, for example, because of a delay.

If the acquirer is unable to present goods to an officer of Customs on request, because the acquirer has checked in the goods as accompanied baggage, the tax invoice must be endorsed, in accordance with arrangements that have been agreed to by the Comptroller-General of Customs, with a statement to the effect that the goods have been checked in.

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