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.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).