Document ID: chunk:federal_register_of_legislation:F2023C00564:clause:1_1
Version: federal_register_of_legislation:F2023C00564
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 134835–135817

1                 Seller to sight travel documents                                                      The seller of the goods must sight:                                                                                                                                                                                                                             Before the relevant traveller takes possession of the goods
                                                                                                        (a) the relevant traveller's ticket for travel from the indirect tax zone to a foreign country; or
                                                                                                        (b) if the Commissioner is satisfied that it is appropriate not to require a ticket to be sighted, a document satisfactory to the Commissioner that provides evidence that the relevant traveller is to travel from the indirect tax zone to a foreign country