Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)
Schedule 2 Imports
A New Tax System (Goods and Services Tax) Act 1999
10 Paragraph 171-5(1)(c)
Repeal the paragraph, substitute:
(c) either:
(i) the goods are exported within the relevant period mentioned in paragraph 162(3)(b) of that Act; or
(ii) one or more of the circumstances or conditions specified in the regulations mentioned in paragraph 162(3)(b) of that Act apply in relation to the goods.
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