A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 168.1 What this Division is about

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 168.1

If you take goods overseas as accompanied baggage, or you are a resident of an external Territory and send goods home, you may be entitled to a refund of the GST that was payable on the supply of the goods to you.