Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 2   Imports

A New Tax System (Goods and Services Tax) Act 1999

10   Paragraph 171-5(1)(c)

Repeal the paragraph, substitute:

(c) either:

(i) the goods are exported within the relevant period mentioned in paragraph 162(3)(b) of that Act; or

(ii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162(3)(b) of that Act apply in relation to the goods.