A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 2)

A New Tax System (Goods and Services Tax ) Amendment Regulations 2010 (No. 2 ) 1 Select Legislative Instrument 2 010 No. 207 I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999 . Dated 8 July 2010 QUENTIN BRYCE Governor-General By Her Excellency’s Command NICK SHERRY Assistant Treasurer 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2010 (No. 2) . 2 Commencement These Regulations are taken to have commence d on 1 July 2010 . 3 Amendment of A New Tax System (Goods and Services Tax ) Regulations 1999 Schedule 1 amends the A New Tax System (Goods and Services Tax ) Regulations 1999 . Schedule 1 Amendments (regulation 3) [ 1 ] Regulation 168-5.01 omit paragraph 168-5 (1) (b) insert paragraphs 168-5 (1) (b) and (1A) (b) [ 2 ] Regulation 168-5.06 omit paragraph 168-5 (1) (c) insert paragraphs 168-5 (1) (c) and (1A) (e) [ 3 ] After S ubdivision 168-3 insert Subdivision 168-3A Export by resident of an external Territory as unaccompanied baggage 168-5.10A Export of goods to an external Territory For paragraph 168-5 (1A) (e) of the Act, this S ubdivision sets out the circumstances in which an acquirer must export goods to an external Territory , as un accompanied baggage , for the purposes of being paid a refund of GST. 168-5.10B Time of export The goods must be exported within 60 days after the day on which they were acquired. 168-5.10C Verification of export (1) The acquirer must present to an officer of Customs , on request : (a) the tax invoice relating to the goods ; and (b) documentary evidence that the acquirer is an individual to whom paragraph 168-5 (1A) (c) of the Act applies ; and ( c ) documentary evidence that : (i) the goods have been exported to an external Territory; or ( ii ) arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired . (2) The acquirer must present the tax invoice and evidence at a TRS verification fac ility when leaving for an external Territory . (3) If the acquirer presents the evidence mentioned in subparagraph (1) ( c ) ( i i ) , documentary evidence that the goods have been exported to an external Territory as described in that subparagraph must be given to the Chief Executive Officer of Customs w ithin 90 days after the day on which the goods were acquired. [ 4 ] Subr egulation 168-5.11 (1) omit paragraph 168-5 (1) (e) insert paragraphs 168-5 (1) (e) and (1A) ( g ) Note 1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://w ww.frli.gov.au .