Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For the purposes of the definition of consumed or used in subsection 21(6) of the Act, the following consumption or use is permitted in relation to goods:
(a) accidental damage in Australia;
(b) accidental destruction in Australia;
(c) inspection or exhibition in Australia before the goods are exported;
(d) incidental use that occurs immediately before the goods are exported;
(e) if the goods are traveller's cheques--writing on the cheques in Australia, other than countersigning the cheques in exchange for goods, services or cash.
(2) However, the consumption or use mentioned in subsection (1) is not permitted if:
(a) the goods are subsequently further consumed or used in Australia; and
(b) the further consumption or use is not permitted by this section.