Regulation 105
Zero‑rating of goods to be exported
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 180 of 188
Regulation 105
Subregulation 1
Where the Comptroller is satisfied that goods supplied by a taxable person are to be exported, the supply is zero‑rated if the taxable person —
(a)
has obtained the prior approval of the Comptroller in relation to that supply;
(b)
produces such evidence of export as the Comptroller may require generally or in any particular case; and
(c)
complies with such other condition or restriction as the Comptroller may impose for the protection of the revenue.
Subregulation 2
This regulation does not apply to a supply of goods to which regulation 105A applies.