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.
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