Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 2   Refund collection system

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

7   After subsection 168-5(1)

Insert:

Resident of external Territory sending goods home

(1A) If:

(a) you make an acquisition of goods the supply of which to you is a *taxable supply; and

(b) the acquisition is of a kind specified in the regulations; and

(c) at the time of the acquisition, you are an individual to whom one of the following subparagraphs applies:

(i) you reside in an external Territory;

(ii) your domicile is in an external Territory;

(iii) you have actually been in an external Territory, continuously or intermittently, during more than half of the last 12 months; and

(d) at the time of the acquisition, you are not *registered or *required to be registered; and

(e) you leave Australia, and export the goods to the external Territory:

(i) in circumstances not covered by paragraph (1)(c); and

(ii) in circumstances specified in the regulations;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(f) the amount of the GST payable on the taxable supply; or

(g) such proportion of that amount of GST as is specified in the regulations.