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