23 August 2012
The Goods and Services Tax (General) (Amendment) Regulations 2012, published on 17 August 2012, amend the following Regulations in the Goods and Services Tax (General) Regulations (Rg 1):
- Definitions, Tourist Refund Scheme (regulation 47)
- Conditions for refund to tourist (regulation 50)
- Obligations of tourist upon approval of refund (regulation 50A)
- Revocation of approval of refund (regulation 50B)
- Conditions for refund to taxable person, etc (regulation 50C)
- Offences (regulation 108)
The Goods and Services Tax (General) (Amendment) Regulations 2012 are operationally effective on 19 August 2012.
Source: Government Gazette