Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 1/3)
Character Range: 217686–220498

7                          Goods exported by travellers as accompanied baggage                          a supply of goods to a *relevant traveller, but only if:
                                                                                                        (a) the supply is made in accordance with the rules specified in the regulations; and
                                                                                                        (b) the goods are exported as accompanied baggage of the relevant traveller.

 (2) However, a supply covered by any of items 1 to 6 in the table in subsection (1) is not GST‑free if the supplier reimports the goods into the indirect tax zone.
 (3) Without limiting items 1 and 2 in the table in subsection (1), a supplier of goods is treated, for the purposes of those items, as having exported the goods from the indirect tax zone if:
 (a) before the goods are exported, the supplier supplies them to an entity that is not *registered or *required to be registered; and
 (b) that entity exports the goods from the indirect tax zone; and
 (c) the goods have been entered for export within the meaning of section 113 of the Customs Act 1901; and
 (d) since their supply to that entity, the goods have not been altered or used in any way, except to the extent (if any) necessary to prepare them for export; and
 (e) the supplier has sufficient documentary evidence to show that the goods were exported; and
 (f) if that entity is covered by paragraph 168‑5(1A)(c)—the supplier has a declaration by that entity stating that:
 (i) a payment has not been sought under section 168‑5 for the supply; and
 (ii) if the goods are *wine—a payment has not been sought under section 25‑5 of that Act for the supply.
However, if the goods are reimported into the indirect tax zone, the supply is not GST‑free unless the reimportation is a *taxable importation.
Note: The entity will be covered by paragraph 168‑5(1A)(c) if the entity is an individual who resides in an external Territory.
 (4) Without limiting item 2A in the table in subsection (1), a supplier of goods is treated, for the purposes of that item, as having exported the goods from the indirect tax zone if:
 (a) before the goods are exported, the supplier supplies them to an entity that:
 (i) is an *associate of the supplier; and
 (ii) is not *registered or *required to be registered; and
 (b) the associate exports the goods from the indirect tax zone within 60 days (or such further period as the Commissioner allows) after the earlier of the following:
 (i) the day the goods were delivered in the indirect tax zone to the associate;
 (ii) the day the goods were made available in the indirect tax zone to the associate; and
 (c) the goods have been entered for export within the meaning of section