Document ID: chunk:federal_register_of_legislation:C2025C00126:section:2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 2
Character Range: 211827–212664

2                          Export of goods—supplies paid for by instalments                             a supply of goods for which the *consideration is provided in instalments under a contract that requires the goods to be exported, but only if the supplier exports them from the indirect tax zone before, or within 60 days (or such further period as the Commissioner allows) after:
                                                                                                        (a) the day on which the supplier receives any of the final instalment of the consideration for the supply; or
                                                                                                        (b) if, on an earlier day, the supplier gives an *invoice for that final instalment—the day on which the supplier gives the invoice.