A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 4
-
The special rules
Part 4-7
-
Special rules mainly about returns, payments and refunds
Division 168
-
Tourist refund scheme
Subdivision 168-B
-
Departure from the indirect tax zone
SECTION 168-5.05A
168-5.05A
Leaving the indirect tax zone
For the purposes of paragraph 168-5(1)(c) and subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the acquirer must leave the indirect tax zone are specified in this Subdivision.
For the purposes of paragraph 168-5(1)(c) and subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the acquirer must leave the indirect tax zone are specified in this Subdivision.
Note:
Part of a person ' s eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in this instrument.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.