A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
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The special rules
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-D
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Export by resident of an external Territory as unaccompanied baggage
SECTION 168-5.10A
168-5.10A
Export of goods to an external Territory
For the purposes of subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the goods must be exported to an external Territory are specified in this Subdivision.
For the purposes of subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the goods must be exported to an external Territory are specified in this Subdivision.
Note:
Part of a person ' s eligibility for the tourist refund scheme involves exporting goods to an external Territory other than as accompanied baggage in circumstances specified in this instrument.
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