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-D - Export by resident of an external Territory as unaccompanied baggage  

SECTION 168-5.10C   Verification of export  

(1)  
The acquirer must present to an officer of Customs, on request, at a TRS verification facility:


(a) the tax invoice relating to the goods; and


(b) documentary evidence that the acquirer is an individual to whom paragraph 168-5(1A)(c) of the Act applies; and


(c) documentary evidence that:


(i) the goods have been exported to an external Territory; or

(ii) arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired.

(2)  
However, if a TRS verification facility enables an acquirer to lodge a claim for payment, the acquirer may instead:


(a) complete a claim for payment; and


(b) include the following documents with the claim:


(i) the acquirer ' s tax invoice;

(ii) documentary evidence referred to in paragraph (1)(b);

(iii) documentary evidence referred to in subparagraph (1)(c)(i) or (ii); and


(c) lodge the claim for payment at the TRS verification facility.

Note:

A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.

Time for compliance

(3)  
The acquirer must comply with subsection (1) or (2):


(a) if the acquirer is leaving the indirect tax zone on an aircraft - at least 30 minutes before the aircraft ' s scheduled departure time; or


(b) if the acquirer is leaving the indirect tax zone on a ship - at least 60 minutes before the ship ' s scheduled departure time.

Note:

The scheduled departure time of an aircraft or ship may change, for example, because of a delay.

Requirements for evidence of export

(4)  
If the acquirer presents the evidence mentioned in subparagraph (1)(c)(ii), documentary evidence that the goods have been exported to an external Territory as described in that subparagraph must be given to the Comptroller-General of Customs within 90 days after the day on which the goods were acquired.


 

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