Document ID: chunk:federal_register_of_legislation:C2010A00136:clause:1_1
Version: federal_register_of_legislation:C2010A00136
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 6966–7520

1  After subsection 134‑5(1)
Insert:
 (1A) However, subsection (1) does not apply if:
 (a) the supply of the thing to the payee is a *GST‑free supply, or is not *connected with Australia; or
 (b) the Commissioner is required to make a payment to the payee, under Division 168 (about the tourist refund scheme), related to the payee's acquisition of the thing;
and you know, or have reasonable grounds to suspect, that the supply of the thing to the payee is a GST‑free supply or is not connected with Australia, or that the Commissioner is so required.