Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:2_7
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 2 cl 7
Character Range: 21629–22733

7  After subsection 168‑5(1)
Insert:

Resident of external Territory sending goods home
 (1A) If:
 (a) you make an acquisition of goods the supply of which to you is a *taxable supply; and
 (b) the acquisition is of a kind specified in the regulations; and
 (c) at the time of the acquisition, you are an individual to whom one of the following subparagraphs applies:
 (i) you reside in an external Territory;
 (ii) your domicile is in an external Territory;
 (iii) you have actually been in an external Territory, continuously or intermittently, during more than half of the last 12 months; and
 (d) at the time of the acquisition, you are not *registered or *required to be registered; and
 (e) you leave Australia, and export the goods to the external Territory:
 (i) in circumstances not covered by paragraph (1)(c); and
 (ii) in circumstances specified in the regulations;
the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:
 (f) the amount of the GST payable on the taxable supply; or
 (g) such proportion of that amount of GST as is specified in the regulations.