Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 168.5.02

                   This Subdivision applies to an acquisition of goods the supply of which is a taxable supply, except any of the following goods:

                     (a)  tobacco;

                     (b)  tobacco products;

                     (c)  alcoholic beverages, except wine on which wine tax is taken to have been borne (within the meaning of section 31-10 of the Wine Tax Act);

                     (d)  goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.