Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 168.5.01

                   For the purposes of paragraphs 168-5(1)(b) and (1A)(b) of the Act, an acquisition that meets the requirements in this Subdivision is specified.

Note:          Part of a person's eligibility for the tourist refund scheme involves making an acquisition:

(a)    the supply of which is a taxable supply; and

(b)    that is of a kind specified in this instrument.