Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 168.5.06

                   The acquirer must leave the indirect tax zone other than in the course of the acquirer's employment as:

                     (a)  the person in charge or command of an aircraft or ship; or

                     (b)  a member of the crew of an aircraft or ship.