A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-E
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Exports and other supplies for consumption outside the indirect tax zone
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.
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.
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