A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-M
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Supplies through inwards duty free shops
38-415
Supplies through inwards duty free shops
A supply is GST-free if the supply is a sale of * airport shop goods through an * inwards duty free shop to a * relevant traveller .
A supply is GST-free if the supply is a sale of * airport shop goods through an * inwards duty free shop to a * relevant traveller .
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