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

Schedule 2   Imports

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

11   Paragraph 171-5(1A)(c)

Repeal the paragraph, substitute:

(c) one or more of the following applies:

(i) the goods are exported within the relevant period mentioned in paragraph 162A(5)(b) of that Act;

(ii) if the goods are described in subsection 162A(5A) of that Act - the goods are exported before the end of the relevant day mentioned in paragraph 162A(5A)(b) of that Act;

(iii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162A(5)(b) of that Act apply in relation to the goods.