Home / HomeOn 22 November 2006, the ATO issued Practice Statement PS LA 2006/16 entitled "GST-free exports - extension of time to export". The purpose of the Practice Statement is to set out the procedures to be followed where goods have not been, or will not be, exported within the 60-day period allowed in the GST law. The Practice Statement outlines the issues that will be considered in exercising the discretion to provide an extension of time to export.
ATO Practice Statement PS LA 2006/16 (GST-free exports - extension of time to export)
23 Nov 2006
For a copy of PS LA 2006/16, go here