Commonwealth Numbered Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 168.5.10A

Export of goods to an external Territory

                   For the purposes of subparagraph 168-5(1A)(e)(ii) of the Act, the circumstances in which the goods must be exported to an external Territory are specified in this Subdivision.

Note:          Part of a person's eligibility for the tourist refund scheme involves exporting goods to an external Territory other than as accompanied baggage in circumstances specified in this instrument.



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