A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-E - Exports and other supplies for consumption outside the indirect tax zone  

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38-185.01   38-185.01   Export of goods by travellers as accompanied baggage (Act s 38-185)  
For item 7 of subsection 38-185(1) of the Act, the rules set out in Schedule 5 are specified in relation to the supply of goods to a relevant traveller.