A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 168-3A - Export by resident of an external Territory as unaccompanied baggage  

168-5.10A   168-5.10A   Export of goods to an external Territory  
For paragraph 168-5(1A)(e) of the Act, this Subdivision sets out the circumstances in which an acquirer must export goods to an external Territory, as unaccompanied baggage, for the purposes of being paid a refund of GST.