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A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 168-3 - Export as accompanied baggage  

168-5.08  

168-5.08   Accompanied baggage  
For paragraph 168-5(1)(c) of the Act, an acquirer must export goods from the indirect tax zone as accompanied baggage in the circumstances set out in this Subdivision.

Note

Part of a person's eligibility for the tourist refund scheme involves exporting goods from the indirect tax zone as accompanied baggage in circumstances specified in the regulations.
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