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A New Tax System (Goods and Services Tax) Amendment Regulation 2013 (No 1) was made on 14 February 2013 and registered on the Federal Register of Legislative Instruments on 15 February 2013 as Select Legislative Instrument 2013 No 6.

This regulation amends the A New Tax System (Goods and Services Tax) Regulations 1999 to make minor changes to the Tourist Refund Scheme and the Sealed Bag Scheme.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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