A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 2)1
Select Legislative Instrument 2010 No. 207
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999.
Dated 8 July 2010
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
NICK SHERRY
Assistant Treasurer
1              Name of Regulations
                These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 2).
2              Commencement
                These Regulations are taken to have commenced on 1 July 2010.
3              Amendment of A New Tax System (Goods and Services Tax) Regulations 1999
                Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999.
Schedule 1        Amendments
(regulation 3)
 
[1]           Regulation 168-5.01
omit
paragraph 168-5 (1) (b)
insert
paragraphs 168-5 (1) (b) and (1A) (b)
[2]           Regulation 168-5.06
omit
paragraph 168-5 (1) (c)
insert
paragraphs 168-5 (1) (c) and (1A) (e)
[3]           After Subdivision 168-3
insert
Subdivision 168-3A    Export by resident of an external Territory as unaccompanied baggage
168-5.10A      Export of goods to an external Territory
                For paragraph 168-5 (1A) (e) of the Act, this Subdivision sets out the circumstances in which an acquirer must export goods to an external Territory, as unaccompanied baggage, for the purposes of being paid a refund of GST.
168-5.10B     Time of export
                The goods must be exported within 60 days after the day on which they were acquired.
168-5.10C     Verification of export
         (1)   The acquirer must present to an officer of Customs, on request:
                (a)    the tax invoice relating to the goods; and
               (b)    documentary evidence that the acquirer is an individual to whom paragraph 168-5 (1A)  (c) of the Act applies; and
                (c)    documentary evidence that:
                          (i)    the goods have been exported to an external Territory; or
                         (ii)    arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired.
         (2)   The acquirer must present the tax invoice and evidence at a TRS verification facility when leaving for an external Territory.
         (3)   If the acquirer presents the evidence mentioned in subparagraph (1) (c) (ii), documentary evidence that the goods have been exported to an external Territory as described in that subparagraph must be given to the Chief Executive Officer of Customs within 90 days after the day on which the goods were acquired.
[4]           Subregulation 168-5.11 (1)
omit
paragraph 168-5 (1) (e)
insert
paragraphs 168-5 (1) (e) and (1A) (g)
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.