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13 Jul 10 Regs for unaccompanied goods refund scheme for external territories

A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No 2) was made on 8 July 2010 and registered on the Federal Register of Legislative Instruments on 12 July 2010 as Select Legislative Instrument 2010 No 207.

A New Tax System (Wine Equalisation Tax) Amendment Regulations 2010 (No 1) was made on 8 July 2010 and registered on the Federal Register of Legislative Instruments on 12 July 2010 as Select Legislative Instrument 2010 No 209.

These Regulations amend the A New Tax System (Goods and Services Tax) Regulations 1999 and the A New Tax System (Wine Equalisation Tax) Regulations 2000 (respectively) to support the legislation introducing an unaccompanied goods refund scheme for External Territories contained in Tax Laws Amendment (2009 GST Administration Measures) Act 2010.

For a copy of the Explanatory Statement, click on ES/Supp Material

 


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