A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Schedule 5 - Rules for the supply of goods to a relevant traveller  

(regulation 38-185.01 )

1   Definitions and interpretation  

(1)  
In this Schedule, unless the contrary intention appears:

barrier copy
, in relation to an invoice, means the copy of the invoice that is attached to the sealed package in which the goods to which the invoice relates are enclosed when the goods are passed into the possession of the purchaser.

CB declaration
means an approved form of declaration that, under CB rule 2 in this Schedule, may be required by the Commissioner to be made by a relevant traveller purchasing goods under Table 2 of these Rules.

goods
means goods purchased by a relevant traveller that will be exported with him or her on the intended flight or voyage.

SB declaration
means an approved form of declaration that, under SB rule 2 in this Schedule, must be made by a relevant traveller purchasing goods under Table 1 of these Rules.

specified departure date
, in relation to a purchaser of goods, means the date on which the purchaser will depart the indirect tax zone, according to the purchaser ' s travel ticket or other approved document shown at the time he or she takes possession of the goods.

(2)  
In this Schedule:


(a) seller includes an employee or agent of a seller; and


(b) a requirement placed on a seller is satisfied by action of an employee or agent of the seller in meeting the requirement.


 

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