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

10   At the end of section 168-5

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You may be found not to be a resident of an external Territory

(3) Subparagraph (1A)(c)(ii) does not apply to you if the Commissioner is satisfied that your permanent place of abode is outside that external Territory.

(4) Subparagraph (1A)(c)(iii) does not apply to you if the Commissioner is satisfied:

(a) that your usual place of abode is outside that external Territory; and

(b) that you do not intend to take up residence in that Territory.