A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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

168-5.10B   168-5.10B   Time of export  
The goods must be exported within 60 days after the day on which they were acquired.