CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
Item 186: [Goods imported or purchased bItem 186: [Goods imported or purchased by overseas travellers]
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Item 186: [Goods imported or purchased by overseas travellers]
(1) Goods that: (a) are imported by a passenger or member of the crew of a ship or aircraft; and (b) are covered by item 15 in Schedule 4 to the Customs Tariff. (2) Goods that: (a) are purchased from an inwards duty free shop by a relevant traveller; and (b) are covered by item 15 in Schedule 4 to the Customs Tariff (or would be covered if they had been imported by the relevant traveller).