A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

154   Section 195-1


place of export of goods means:

(a) if the goods were posted from Australia - the place from which they were posted; or

(b) if paragraph (a) does not apply and the goods were packed in a *freight container - the place where they were so packed; or

(c) if the goods are self transported goods - the place, or last place, from which the goods departed Australia; or

(d) if paragraphs (a), (b) and (c) do not apply - the place, or first place, where the goods were placed on board a ship or aircraft for export from Australia.