A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 4-7
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Special rules mainly about returns, payments and refunds
Division 168
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Tourist refund scheme
Subdivision 168-3A
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Export by resident of an external Territory as unaccompanied baggage
The goods must be exported within 60 days after the day on which they were acquired.
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.
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