Commonwealth Numbered Regulations

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 197.1.05

Tourist refund scheme

                   Despite the repeal of Division 168 of the old regulations by the repealing regulations, that Division, as in force immediately before the commencement time, continues to apply in relation to any goods exported before the commencement time.




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