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A New Tax System (Goods and Services Tax) Regulations 2019
168‑5.01 Acquisition168‑5.01 Acquisition
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168‑5.01 Acquisition
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.