Review of Tourist Shopping Arrangements in Australia by pnq12387

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									Review of Tourist Shopping
Arrangements in Australia




APPENDICIES                                                 October 2005




                                                            Contact details
                                                            Gary Donnison, CEO
                                                            Mob: 0419 627 018
                                                            Ph: 02 9264 2185
                                                            Fax: 02 9264 2186
NTA - The United Voice of the Australian Tourism Industry   www.tourismalliance.org
Overview of Appendices
                                                                                                                                NTA submission to
                                                                            Review of Administrative Arrangements for Tourist Shopping in Australia




Appendices

Contents


  Appendix 1.1   Australian Customs Service (background)
  Appendix 1.2   Graphic overview of tourist shopping expenditure (TRS, sealed bag, airside and retail)

  Appendix 2.1   TRS National Overview (5 years of operation) (ACS)
  Appendix 2.2   Australian TRS Rules Matrix (a detailed analysis of the rules underlying the TRS system)
  Appendix 2.3   Concept Paper: Three World-wide Models for Tourist Shopping Refunds
  Appendix 2.4   Tourist Refund Country Matrix (a detailed comparison of the features of Tourist Refund

  Appendix 3.1   History of Sealed Bag system and role in Tourist Shopping in Australia
  Appendix 3.2   Sealed Bag System Rules Matrix (a detailed analysis of the rules underlying the Sealed Bag system)
  Appendix 3.3   Summary of Sealed Bag system Sampling
  Appendix 3.4   Rationale for Customs to undertake Export Verification for the Sealed Bag


  Appendix 4.1   Author index (of all research materials)
  Appendix 4.2   Short Index (Vol A of Research Materials – A4 Lever Arch folder)
  Appendix 4.3   Short Index (Vol B of Research Materials – A4 Lever Arch folder)
  Appendix 4.4   Bibliography (of all research materials used in NTA submission)
                                                                                                                                                      NTA submission to
                                                                                                  Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                              Supporting Materials lodged 28 October 2005: Contents




                                           National Tourism Alliance submission to
                 Review of Administrative Arrangements for Tourist Shopping in Australia
                                Supporting materials lodged – Friday, 28 October 2005
Overview of NTA Submission

Overview of structure of NTA submission

TRS Appendices :

Appendix 2.1     -     TRS National Overview (5 years of operation) (ACS)
Appendix 2.2     -     Australian TRS Rules Matrix (a detailed analysis of the rules underlying the TRS system)
Appendix 2.3     -     Concept Paper : Three Models of Tourist Shopping Refunds
Appendix 2.4     -     Tourist Refund Country Matrix (a detailed comparison of features of world-wide Tourist Refund systems)
Appendix 2.5     -     Comparison of worldwide tourist refund thresholds


Research Materials :

Appendix 4.1     -     Author Index
Appendix 4.2     -     Short Index Volume A
Appendix 4.3     -     Short Index Volume B
Appendix 4.4     -     Bibliography
                                                                                                                                                  NTA submission to
                                                                                              Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                 Overview of structure of modules



Overview of structure of NTA submission
The structure of the three modules of the NTA submission to the Review of Administrative Arrangements for Tourist Shopping in Australia
is set out below.

                      Module 1                                            Module 2                                               Module 3
                  Tourist Shopping                                           TRS                                        GST-free and duty free

A. The economic benefits of tourist shopping        A. Background and History of TRS                     A. Background and History of GST-free and
   and its relationship to Australia’s                                                                      duty free
   attractiveness as a tourist destination          A1. History of TRS in Australia
                                                                                                         A1. History of the sealed bag system in Australia
A1. History and background of tourist shopping in                                                        A2: Current operation of the Sealed Bag system in
    Australia                                                                                                Australia
A2: The economic benefits of tourist shopping
A3: Tourist Shopping in relation to Australia’s
    attractiveness as a tourist destination


B. Utilisation and transparency of tourist          B.   Utilisation and transparency of tourist         B. Utilisation and transparency of tourist
   shopping arrangements                                 shopping arrangements                             shopping arrangements

B1. Utilisation                                     B1. Utilisation                                      B1. Utilisation
                                                    B2. Transparency                                     B2. Transparency


                                                                                                         C. Inwards and outwards duty free shops

                                                                                                         C1. Scope of merchandise in inwards and outwards
                                                                                                             duty free shops
                                                                                                                                                 NTA submission to
                                                                                             Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                Overview of structure of modules

                       Module 1                                      Module 2                                                   Module 3
                  Tourist Shopping                                      TRS                                            GST-free and duty free

D. Administrative efficiency and simplicity   D. Administrative efficiency and simplicity               D. Administrative efficiency and simplicity

D1. Administrative efficiency                 D1. Administrative efficiency                             D1. Administrative efficiency
                                              D2. Administrative simplicity                             D2. Administrative simplicity

                                              E. Eligibility criteria for refunds under TRS and
                                              potential for an open market for the TRS
                                              refund function

                                              E1. Eligibility thresholds for refunds under TRS
                                              E2. Potential for open market for the TRS refund
                                              function


F. International developments                 F. International developments                             F. International developments

F1. International comparison                  F1. International comparison                              F1. International comparison


G. Other issues                               G. Other issues                                           G. Other issues

G1. Revenue impacts                           G1. Revenue impacts                                       G1. Revenue impacts
G2. Infrastructure impacts                    G2. Transitional issues                                   G2. Transitional issues
                                                                                                        G3. Visitor safeguards
                                                                                                                                                 NTA submission to
                                                                                             Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                Overview of structure of modules

                    Module 1                                          Module 2                                                  Module 3
               Tourist Shopping                                          TRS                                           GST-free and duty free
                 1. Appendices                                     2. Appendices                                            3. Appendices

1.1   Australian Customs Service (background)     2.1   TRS National Overview (5 years)                 3.1    History of Sealed Bag system and role in
                                                                                                               Tourist Shopping in Australia


1.2   Graphic overview of tourism shopping        2.2   Australian TRS Rules Matrix (a detailed         3.2    Sealed Bag System Rules Matrix (a detailed
      expenditure (TRS, Sealed Bag, Airside and         analysis of the rules underlying the TRS               analysis of the rules underlying the Sealed
      Retail)                                           system)                                                Bag system)



                                                  2.3   Concept Paper: Three World-wide Models          3.3    Summary of Sealed Bag system Sampling
                                                        for Tourist Shopping Refunds


                                                  2.4   Tourist Refund Country Matrix (a detailed       3.4   Rationale for Customs to undertake Export
                                                        comparison of the features of Tourist                 Verification for the Sealed Bag
                                                        Refund)
                                                  2.5   VAT Refund limits

4. Appendices (General Research)

4.1   Author Index
4.2   Short Index (Vol A)
4.3   Short Index (Vol B)
4.4   Bibliography
                                 Module 1 : Tourism Shopping: Appendices




                               APPENDIX
                    Australian Customs Service
                                    Background

NTA - The United Voice of the Australian Tourism Industry

                                                            1.1
Appendix 1.1 Australian Customs Service                                1




Background


The goal of the Australian Customs Service is to provide the nation with effective border management. In line with the Government’s commitments to increase
border protection and to combat the importation and use of illicit drugs, Customs protects Australia’s interests by detecting, controlling and, where appropriate,
preventing the entry and exit of individuals and goods that have the potential to adversely affect the safety or quality of life in Australia.

In 2005-06 Customs will continue to support the Government priorities relating to counter-terrorism, security arrangements and Protecting our Borders. Specific
projects include:
•     Biometric Technology
•     Arming of Customs Patrol Boats
•     Southern Ocean maritime Patrol and Response
•     Additional Customs Resources in China
•     Solomon Islands Customs and Excise division institutional strengthening program
Comment
This work must be the key focus for the Agency.

As part of the New Tax System, the Australian Government established the TRS to enable overseas tourists and Australians travelling abroad to claim refunds of
GST and WET paid on goods that they purchase in Australia and take with them. The administration of TRS fell to the Australian Customs Service.

The type and style of jobs/role activities required for border protection including counter-terrorism measures, may not synchronise with the type of administration
and style of marketing/delivery required of a world best practice tourist shopping refund scheme.




1
    Extract from Customs Annual Report 2003-04
                                 Module 1 : Tourism Shopping: Appendices




                               APPENDIX
                   Graphic overview of foreign
                  visitor shopping expenditure

NTA - The United Voice of the Australian Tourism Industry

                                                            1.2
                                                          Four components of
                                                          tourist shopping
                                             Comment: The NTA has identified four components of
                                                    tourist shopping for the purposes of analysis.



     •   1. Sealed bag sales (tax status: GST-free and/or duty free; retail entities: off-
         airport duty free stores and ‘tax free retailers’ (ie retailers with contract with
         DFSec)
     •   2. TRS (tax status: GST inclusive, with a refund where eligible; retail entities:
         general retailers, off-airport duty free stores, off-airport tax free retailers)
     •   3. Airside on-airport (tax status: GST-free and duty free; retail entities: duty
         free stores and other airside retailers)
     •   4. General retail (tax status: GST inclusive, with no refund claimed under TRS;
         retail entities: general off-airport retailers, off-airport duty free stores and off-
         airport tax free retailers where purchase below $300 (ie no TRS)
#2
                                                                        Sealed bag and TRS
                                                             Insight: Sealed bag is equal contributor as TRS
                                                            (with additional sealed bag benefit that $28m GST
                                                         (otherwise payable) is available for further shopping)


                                                                                  Insert pie graph




     International visitor shopping survey (IVS) suggests that foreign visitor shopping on ‘items to take home’ was $1.67b
     (2004). NTA research indicates that this amount is split as set out above.
#3
                                               Sealed bag sales
                                       Insight: Value of sealed bag sales by
                   tax free retailers to foreign visitors now exceeds value of
                      sealed bag sales by duty free shops to foreign visitors



                                        Insert pie graph




     Total GST-free and duty free sales to foreign visitors (2004-05)
     1.    Duty free stores (637K bags @ $250 = $159m @ 87% foreign visitor = $139m
#4   2.    Tax free retailers (335K bags @ $520 = $174m @85% foreign visitor = $148m
                                                                                                              Sealed bag sales
                                                                                                                   analysis (1)
                                                                              Module 1: Insight D1.1: NTA’s detailed analysis of tourist
                                                                            shopping expenditure across 4 key channels identifies $640m
                                                                             of retail sales to foreign visitors on which GST is paid and not
                                                                                                                              claimed back.



     Analysis of Sales to foreign visitors - goods to take home

                                                                                                                                              Total
                                                                                          Sales to     % of       % of total    Sales to    duty free
        1 Sealed Bag Market                                                               foreign     duty free   sales to     Australian    tax free
                      value per       dockets          total     foreign                  visitors   tax free &    foreign     travellers      TRS
                       sale ($)       2004/05       value ($m)   visitors                  ($m)      TRS sales     visitors       ($m)         ($m)

          duty free           250      637,000            159         87%                      139         14%            8%          21          159
          tax free            520      335,000            174         85%                      148         14%            9%          26          174

                                                          333      Sealed bag Subtotal         287         28%          17%           47          333


        2 Airside Sales at Airports                        600        70%                      420         41%          25%          180          600

        3 TRS               1,287                         551         58% GST inc -->          319         31%          19%


                                                    Duty free tax free and TRS Subtotal      1,026        100%          61%          274        1,300
        4 Other

          Retail Sales on which no GST is claimed                                              644                      39%
                        under $300
                        over $300

                                                                 Total per issues paper      1,670                     100%

#5
                                                TRS sales analysis
                  Comment: NTA has undertaken a preliminary analysis of
                                                 TRS sales (2004-05).




     Background Information

         2 TRS Statistics

          Number of claims                      433,255
          % of claims approved                    96.6%
          Amount of GST/WET refunded ($m)         50.051
          % of foreigners                           58%
          Average refund value per claim            117
          Average sale per traveller incl GST     1,287
          Based on GST/WET factor of ----->           11




#6
                                 Module 2 : Tourist Refund Scheme (TRS): Appendices




                                                               MODULE


NTA - The United Voice of the Australian Tourism Industry
                                                                                                                                 NTA submission to
                                                                             Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                  TRS Appendices




                             NTA materials lodged – Friday, 28 October 2005

TRS Appendices :
Appendix 2.1 -   TRS National Overview (5 years of operation) (ACS)

Appendix 2.2 -   Australian TRS Rules Matrix (a detailed analysis of the rules underlying the TRS system)

Appendix 2.3 -   Concept Paper : Three Models of Tourist Shopping Refunds

Appendix 2.4 -   Tourist Refund Country Matrix (a detailed comparison of features of world-wide Tourist Refund systems)

Appendix 2.5 -   Comparison of worldwide tourist refund thresholds
                                                                                                                                           NTA submission to
                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                            Appendix 2.1 Tourist Refund Scheme 5-Year National Overview



Appendix 2.1 Tourist Refund Scheme 5-Year National Overview

                                                    NATIONAL OVERVIEW
                                                      5 Years of Operation




Claims Made (04/05)

•   A total 433,255 claims have been made this year. This is an increase of 43,976 claims made in 2003-04. This represents a national
    take-up rate of 3.90% of all departing travellers.
•   Australian residents account for 40% of claims. Non-Australian users of the TRS by volume are Japan, New Zealand, United Kingdom
    and United States.
•   The most popular goods in the TRS context include Cameras, Clothing and Jewellery.
•   Over 19,200 Australian retailers made sales under the Scheme this year.
                                                                                                                                  NTA submission to
                                                                              Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                   Appendix 2.1 Tourist Refund Scheme 5-Year National Overview


                                                      2000-2001   2001-2002   2002-2003     2003-2004      2004-2005

Total claims made                                      246270      336316      359694        389266          433255

       New South Wales                                  54%         51%         48%            47%            44.7%

       Victoria                                         14%         16%         17%            19%            19.8%

       Queensland                                       20%         21%         24%            24%            24.5%

       Western Australia                                 8%          8%          8%             8%            8.8%

       South Australia                                   1%          1%          1%             1%            1.5%

       Northern Territory                                1%          1%          1%             1%             <1%

          ACT (TRO processed)                           <1%         <1%         <1%            <1%             <1%

       Tasmania1                                        <1%         <1%         <1%            <1%             <1%

% Approved for payment                                 97.6%       98.4%       97.4%          96.6%          96.60%

% Rejected                                              2.3%        1.5%        2.5%           3.4%           3.36%

National take-up rate (of all departing travellers)     2.7%       4.19%       4.32%          4.16%           3.90%

                                                        3%          3%          4%             4%             3.85%
       New South Wales
                                                         2%          3%          4%             4%            3.75%
       Victoria
                                                         3%          5%          5%             5%            4.28%
       Queensland
                                                         2%          3%          4%             4%            3.65%
       Western Australia
                                                         2%          3%          4%             4%            3.86%
       South Australia
                                                         2%          3%          4%             4%            2.76%
       Northern Territory
                                                                                                                                                       NTA submission to
                                                                                                   Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                        Appendix 2.1 Tourist Refund Scheme 5-Year National Overview

                                                                        2000-2001   2001-2002      2002-2003     2003-2004      2004-2005

                       % made by Australian residents                        22%      25%            34%             39%            42%

                       % made by non-Australian residents                    78%      75%            66%             61%            58%

                       Average monthly claims                             20,523     28,026         29,975          32,439        36,104

Value of Approved Claims (04-05)

•   Value of all approved claims for this year is A$50,050,759. This is an increase of 6.3% refunded to travellers in 2003 - 2004.


                                                                                      2003-2004          2004-2005

                                       Refund value of all approved claims           $46,935,147        $50,050,759

                                       Average monthly refund value                  $3,911,262         $4,170,896

                                       Average refund value per claim                   $122                 $117

Processing Standards (04-05)


                                                                                     2003-2004          2004-2005

                                        Credit card and bank account refunds
                                                                                        99%                99.4%
                                        processed within 5 business days

                                        Cheque refunds posted within 15 business
                                                                                       97.6%               99.38%
                                        days



For further information, contact Meera Mathai, Manager Compliance Tourist Refund Scheme on 02 6275 6365.
                                                                                                                                                                 NTA submission to
                                                                                                             Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                  Appendix 2.2 TRS Rules Matrix




Appendix 2.2 TRS Rules Matrix
Introduction
Australia’s Tourist Refund Scheme (TRS) is established under Division 168 of A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the ‘Act’). Section
168-5 of the Act is the main operative provision (see page 20).

Division 168 of A New Tax System (Goods and Services Tax) Regulations 1999 (the ‘Regulations’) sets out the relevant rules in relation to the TRS. This is set out
in the Rule Matrix.

The Rule Matrix has been divided into six “phases” to explain each step in the TRS process. A Summary Table has also been constructed for quick referencing of
the different phases and rules of the TRS.

Actual words of legislation, regulations or other Government/administrative documents is shown in italics.

The references and legend to both the Summary Table and the Rule Matrix are as follows:

      References:
      Act = A New Tax System (Goods and Services Tax) Act 1999 (Cth)
      Regs = A New Tax System (Goods and Services Tax) Regulations 1999
      Australian Customs Service website = www.customs.gov.au
      Australia, Portfolio Budget Statements 2004-05: Australian Customs Service.
      Explanatory Statement = Explanatory Statement to A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 4) 2000
      Legend:
      * = GST Act rule (referred to as a Level 1 Rule)
      ** = GST Regs rule (referred to as a Level 2 Rule)
      *** = Administrative arrangements (referred to as a Level 3 Rule)




October 2005                                                                                                                                                                      1
                                                                                                                                   Summary Table



                        Summary Table

                 Rule No                                               Summary of Rule                             Reference           Page

               Phase 1 – Sale of goods must be subject to GST

               TRS1**        Acquisition of goods by shopper must be a taxable supply and hence subject to GST.   Regs r168-5.01         5

               Phase 2 – Goods subject to refund must be of a specified type

               TRS2.1**      The goods acquired must be of a kind specified in the Regulations.                   Regs r168-5-02         6

               TRS2.1.1***   Customs has specified certain goods not subject to the Tourist Refund Scheme.         ACS website           6

               TRS2.2**      Goods to have been acquired from registered entity.                                  Regs r168-5.03         7

               TRS2.3**      Purchase price paid for goods must be at least $300.                                 Regs r168-5.04         7

               TRS2.4**      There must only be one tax invoice for the acquisition.                              Regs r168-5.05         7

               Phase 3 – Conditions of departure from Australia

               TRS3.1**      TRS refunds are not available for an employee of an aircraft/ship.                   Regs r168-5.06         8

               TRS3.2**      Shopper must leave via specified ports.                                              Regs r168-5.07         8

               Phase 4 – Conditions for export of goods

               TRS4.1**      Shopper must export goods as accompanied baggage.                                    Regs r168-5.08         9

               TRS4.2**      Shopper must export the goods as “accompanied baggage” within 30 days.               Regs r168-5.09         9




October 2005                                                                                                                                  2
                                                                                                                                                      Summary Table



                 Rule No                                               Summary of Rule                                               Reference            Page

               TRS4.3**       Shopper must present goods and certain information to Customs.                                    Regs r168-5.10(1) and       9
                                                                                                                                         (2)

               TRS.4.4**      Shopper must comply with TRS4.3 at a TRS verification facility when leaving Australia.              Regs r168-5.10(3)         10

               TRS4.5**       Shopper can claim GST refund on goods checked in as accompanied baggage.                            Regs r168-5.10(4)         10

               Phase 5 – Export verification

               TRS.5.1**      Customs officer must provide the shopper with a payment authority.                                   Regs r168-5.12           11

               TRS5.2**       Where Customs officer cannot provide a payment authority due to exceptional circumstances,           Regs r168-5.13           11
                              alternative arrangements can be made.

               Phase 6 – Payment of GST refund

               TRS6.1*        Commissioner of Taxation is to pay the refund.                                                         Act s168-5             12

               TRS6.2*        Australian residents/citizens and foreign tourists/visitors are entitled to receive TRS refund.        Act s168-5             13

               TRS6.3***      Customs to administer TRS refunds.                                                                ACS Portfolio Budget        14
                                                                                                                                    Statement

               TRS.6.4**      Payment of cash refunds.                                                                             Regs 168-5.14            15

               TRS6.5**       Proportion of amount of GST for payments in cash.                                                    Regs 168-5.11            16

               TRS6.6**       Payment of refund other than by cash.                                                                Regs 168-5.15            17




October 2005                                                                                                                                                     3
                                                                                                                                    Summary Table



                 Rule No                                         Summary of Rule                                     Reference          Page

               TRS6.7**    Payment of refund where claim for payment is mailed from outside Australia.              Regs 168-5.16       17-18

               TRS6.8**    Payment of refund where claim for payment made in circumstances as outlined in TRS5.2.   Regs 168-5.17       18-19




October 2005                                                                                                                                    4
                                                                                                                         Rule Matrix: Phase 1 – Sale of goods must be subject to GST



                     Australia’s Tourist Refund Scheme (TRS): Rule Matrix

               Rule No     Summary of Rule                                           Detail of Rule                                             References            Country
                                                                                                                                                                    Comparisons

           Phase 1 – Sale of goods must be subject to GST

                         Acquisition of goods by   Acquisition                                                                               Regs, r. 168-5.01
           TRS1**
                         shopper must be a
                         “taxable supply”                     For paragraph 168-5 (1) (b) of the Act, the acquisition, in
                                                              accordance with this Subdivision, of goods the supply of which
                                                              was a taxable supply is a kind of acquisition.


                                                                 Note Part of a person’s eligibility for the tourist refund scheme
                                                                 involves making an acquisition:

                                                                 (a)   the supply of which is a taxable supply; and

                                                                 (b)   that is of a kind specified in the regulations.

                                                   Notes

                                                   The good(s) purchased by the shopper must be subject to GST, meaning
                                                   that the supplier must charge a price inclusive of GST.
                                                                                                                                             Act s 9
                                                   A “taxable supply” is defined in the Act under s 9-5 and is accordingly
                                                   subject to GST under s 9-40.




October 2005                                                                                                                                                                      5
                                                                                                    Rule Matrix: Phase 2 –Goods subject to refund must be of a specified type




               Rule No     Summary of Rule                                        Detail of Rule                                        References             Country
                                                                                                                                                             Comparisons

           Phase 2 – Goods subject to refund must be of a specified type

           TRS2.1**      The goods acquired must     Goods to which Subdivision 168-1 applies                                        Regs, r.168-5.02
                         be of a kind specified in
                         the GST Regulations.                   This Subdivision applies to goods the supply of which is a
                                                                taxable supply, except any of the following goods:
                                                                (a)   tobacco;
                                                                (b)   tobacco products;
                                                                (c)   alcoholic beverages, except wine on which wine tax has
                                                                      been borne;
                                                                (d)   goods that have been partly consumed at the time at
                                                                      which the acquirer leaves Australia.
                                                     Notes
           TRS2.1.1***   Customs has specified
                         certain goods not subject   According to ACS website, the following are specifically prohibited:
                         to the TRS                                                                                                  ACS website
                                                     •   goods which are prohibited on aircraft or ships for safety reasons;
                                                     •   goods which fail to meet airline cabin-size or ship hand luggage
                                                         restrictions;
                                                     •   unaccompanied goods (including freighted or posted goods);
                                                     •   services such as accommodation, tours and car rental and labour
                                                         charges;
                                                     •   goods purchased over the Internet and imported into Australia.




October 2005                                                                                                                                                               6
                                                                                                     Rule Matrix: Phase 2 –Goods subject to refund must be of a specified type




               Rule No     Summary of Rule                                         Detail of Rule                                        References             Country
                                                                                                                                                              Comparisons

           TRS2.2**      Goods to have been         Registered entity                                                                 Regs, r.168-5.03
                         acquired from registered
                         entity                                The goods must have been acquired from a registered entity.


                                                    Notes
                                                    •   The shopper must have acquired goods from a retailer who is                   Act s 9
                                                        registered for GST.

           TRS2.3**      Purchase price paid for    Purchase price                                                                    Regs, r.168-5.04       The EU average
                         goods must be at least                (1)      If 1 item has been acquired from a registered entity, the                            is equivalent to
                         $300                                           purchase price paid by the acquirer must be at least                                 $100 and
                                                                        $300.                                                                                Singapore’s
                                                               (2)      If 2 or more items have been acquired from the same                                  Refund-Agent
                                                                        registered entity, the total purchase price paid by the                              operated TRS is
                                                                        acquirer for the items must be at least $300.
                                                                                                                                                             $100.

           TRS2.4**      One tax invoice for the    Tax invoice                                                                                              Canada and
                         acquisition                                                                                                  Regs, r.168-5.05       Singapore
                                                                  The acquisition must be an acquisition for which the acquirer                              allow for
                                                                  holds 1 tax invoice only.
                                                                                                                                                             multiple
                                                    Notes                                                                                                    invoices.
                                                    • Only registered entities (see TRS2.2) can issue tax invoices.                   Act s 29-70

                                                                                                                                      Explanatory
                                                    •   A single tax invoice covering all the goods … is necessary to avoid
                                                                                                                                      Statement
                                                        delays at international airports due to the time that would be required
                                                        to process multiple invoices for lower priced items.




October 2005                                                                                                                                                                7
                                                                                                                   Rule Matrix: Phase 3 – Conditions of departure from Australia



               Rule No     Summary of Rule                                         Detail of Rule                                             References          Country
                                                                                                                                                                Comparisons

           Phase 3 – Conditions of departure from Australia

           TRS3.1**      TRS refunds not           Departure                                                                                Regs, r. 168-5.06
                         available to                          For paragraph 168-5 (1) (c) of the Act, an acquirer may leave
                         aircraft/ship’s crew                  Australia in any circumstances, except leaving Australia in
                                                               the course of the acquirer’s employment as:
                                                               (a) the person in charge or command of an aircraft or ship;
                                                                     or
                                                               (b) a member of the crew of an aircraft or ship.
                                                               Note Part of a person’s eligibility for the tourist refund scheme involves
                                                               leaving Australia in circumstances specified in the regulations.


           TRS3.2**      Shopper must leave        Place of departure                                                                       Regs, r. 168-5.07
                         Australia via specified               The acquirer must leave Australia at an airport, or
                         ports                                 seaport, that has a TRS verification facility.

                                                   Notes                                                                                    ACS website

                                                   •   The TRS facilities are located at international airports at Sydney,
                                                       Brisbane, Melbourne, Perth, Cairns, Adelaide, Darwin and Gold
                                                       Coast.

                                                   •   They are also available at cruise liner terminals at Circular Quay and
                                                       Darling Harbour in Sydney, Brisbane, Cairns, Darwin, Fremantle and
                                                       Hobart.




October 2005                                                                                                                                                                  8
                                                                                                                           Rule Matrix: Phase 4 – Conditions for export of goods



               Rule No     Summary of Rule                                        Detail of Rule                                             References           Country
                                                                                                                                                                Comparisons

           Phase 4 – Conditions for export of goods

           TRS4.1**      Shopper must export       Accompanied baggage                                                                     Regs, r. 168-5.08
                         goods as accompanied
                         baggage                              For paragraph 168-5 (1) (c) of the Act, an acquirer must
                                                              export goods from Australia as accompanied baggage in the
                                                              circumstances set out in this Subdivision.

                                                              Note Part of a person’s eligibility for the tourist refund scheme involves
                                                              exporting goods from Australia as accompanied baggage in circumstances
                                                              specified in the regulations.


           TRS4.2**      Shopper must export the   Time of export                                                                          Regs, r. 168-5.09    Canada,
                         goods as accompanied                 The goods must be exported within 30 days after the day on                                        Singapore and
                         baggage within 30 days               which they were acquired.                                                                         Thailand
                                                                                                                                                                provide for 60
                                                                                                                                                                days or 2
                                                                                                                                                                months.


           TRS4.3**      Shopper must present      Verification of export                                                                  Regs, r. 168-
                         goods and certain               (1) The acquirer must present to an officer of Customs, on                        5.10(1) and (2)
                         information to Customs              request, the tax invoice relating to the goods.
                         officer                         (2) The acquirer must present to an officer of Customs, on
                                                             request, as many of the following as are requested:
                                                             (a) the goods;
                                                             (b) the acquirer’s passport;
                                                             (c) documents that confirm the acquirer’s entitlement to
                                                                  leave Australia on the aircraft or ship (for example, the
                                                                  acquirer’s boarding pass or ticket).




October 2005                                                                                                                                                                  9
                                                                                                                   Rule Matrix: Phase 4 – Conditions for export of goods



               Rule No     Summary of Rule                                     Detail of Rule                                       References              Country
                                                                                                                                                          Comparisons

           TRS4.4**      Shopper must comply      The acquirer must comply with sub-regulations (1) and (2):                     Regs, r. 168-5.10(3)
                         with rule TRS4.3 above              (a) at a TRS verification facility; and
                         at a nominated place.               (b) when the acquirer is leaving Australia.

                                                  Notes
                                                                                                                                 Regs, Dictionary
                                                  • ‘TRS verification facility’ means the place, at the airport or seaport,
                                                     at which the scheme is administered.


           TRS4.5**      Shopper may be able to   If the acquirer is unable to present goods to an officer of Customs on         Regs, r. 168-5.10(4)
                         claim GST refund on      request, because the acquirer has checked in the goods as accompanied
                                                  baggage, the tax invoice must be endorsed, in accordance with
                         goods checked in as
                                                  arrangements that have been agreed to by the Chief Executive Officer of
                         accompanied baggage      Customs, with a statement to the effect that the goods have been checked
                                                  in.

                                                  Notes
                                                                                                                                 Explanatory
                                                  •   This provision will allow the CEO to enter into arrangements that
                                                                                                                                 Statement
                                                      would, for example, allow airline check-in staff to stamp a tax invoice
                                                      for a large item like a surf board or snow skis to the effect that the
                                                      goods have been checked in as hold baggage. The endorsed tax
                                                      invoice would then be taken to confirm that the goods are being
                                                      exported even though the Customs Officer has not sighted them at the
                                                      TRS verification facility.

                                                  •   At the time of writing, no such arrangements could be located.




October 2005                                                                                                                                                         10
                                                                                                                                                 Rule Matrix: Phase 5 – Export verification



               Rule No     Summary of Rule                                          Detail of Rule                                                     References              Country
                                                                                                                                                                             Comparisons

           Phase 5 – Export verification

           TRS5.1**      Customs officer must       Payment authority                                                                              Regs, r. 168-5.12        Export
                         provide the shopper with         (1) This regulation applies if:                                                                                   verification by
                         a payment authority                  (a) an acquirer complies with regulation 168-5.10 at the                                                      Customs is
                                                                    request of an officer of Customs; and                                                                   normally
                                                              (b) the officer is satisfied that the acquirer is entitled to be                                              required in most
                                                                    paid an amount under section 168-5 of the Act.                                                          countries
                                                          (2) The officer must give the acquirer a payment authority that                                                   including
                                                              includes:
                                                              (a) information identifying the acquirer; and                                                                 Canada,
                                                              (b) the amount to which the acquirer is entitled.                                                             Singapore and
                                                                                                                                                                            Iceland.

           TRS5.2**      Where the Customs          Claim for payment: exceptional circumstances                                                   Regs, r. 168-5.13
                         officer cannot provide a              If an officer of Customs is unable to give an acquirer a
                         payment authority due to              payment authority, because of exceptional circumstances that
                         exceptional                           make it impracticable for the officer to verify the acquirer’s
                         circumstances,                        entitlement, the officer must make arrangements for the
                         alternative arrangements              acquirer:
                                                               (a) to complete a claim for payment; and
                         must be made
                                                               (b) to include with the claim the acquirer’s tax invoice; and
                                                               (c) to lodge the claim at a TRS verification facility before
                                                                     leaving Australia.

                                                               Examples of exceptional circumstances
                                                               1 A power outage at a TRS verification facility, making it impossible to verify
                                                               details by computer.
                                                               2 Passenger congestion that would make it unreasonable to verify each
                                                               acquirer’s claim within the time available.




October 2005                                                                                                                                                                            11
                                                                                                                           Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                      Detail of Rule                                       References            Country
                                                                                                                                                         Comparisons

           Phase 6 – Payment of GST refund

           TRS6.1*       Commissioner to pay   Tourist refund scheme                                                              Act, s 168-5
                         refund
                                                       (1)     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)     you leave Australia, and export the goods from
                                                                     Australia as accompanied baggage, in the
                                                                     circumstances specified in the regulations;

                                                                the Commissioner must, on behalf of the Commonwealth,
                                                                pay to you an amount equal to:
                                                             (d) the amount of the GST payable on the taxable supply; or
                                                             (e) such proportion of that amount of GST as is specified in
                                                                    the regulations.

                                                       (2) The amount is payable within the period and in the manner
                                                               specified in the regulations.

                                               Notes

                                               •   ‘The Commissioner’ is the Commissioner of Taxation.                            Act s 195-1.




October 2005                                                                                                                                                        12
                                                                                                                                    Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                            Detail of Rule                                          References             Country
                                                                                                                                                                   Comparisons

           TRS6.2*       Australian residents and      Tourist refund scheme                                                               Act, s 168-5
                         foreign tourists to receive           (1) If:
                         refund                                    (a)   you make an acquisition of goods the supply of which to                                  Iceland provides
                                                                         you is a *taxable supply; and                                                            that it is the
                                                                   (b)   the acquisition is of a kind specified in the regulations;                               buyer of the
                                                                         and                                                                                      goods that is to
                                                                   (c)   you leave Australia, and export the goods from Australia                                 be paid the
                                                                         as accompanied baggage, in the circumstances specified                                   refund.
                                                                         in the regulations;

                                                                        the Commissioner must, on behalf of the Commonwealth,
                                                                         pay to you an amount equal to:
                                                                   (d) the amount of the GST payable on the taxable supply; or                                    Canada provides
                                                                   (e) such proportion of that amount of GST as is specified in                                   that the rebate
                                                                         the regulations.                                                                         shall be paid to
                                                               (2)The amount is payable within the period and in the manner                                       the person who
                                                                     specified in the regulations.                                                                purchased the
                                                                                                                                                                  goods.
                                                       Notes

                                                       •   “You” is not defined within the Act; hence Australian
                                                           residents/citizens and international tourists/visitors are entitled to
                                                           receive refunds under the TRS scheme.




October 2005                                                                                                                                                                 13
                                                                                                                        Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                     Detail of Rule                                      References            Country
                                                                                                                                                       Comparisons

           TRS6.3***     Customs to administer   Customs and the ATO have a Memorandum of Understanding (MOU)                   ACS Portfolio         Iceland provides
                         TRS refunds             whereby the ATO will pay Customs … to fund resourcing relating to              Budget Statement      that parties
                                                 operation of the new tax system, in particular the collection of GST related                         (reimbursement
                                                                                                                                04/05 (pp 127-128)
                                                 activities and the Tourist Refund Scheme (TRS).
                                                                                                                                                      company/agent)
                                                                                                                                                      that have
                                                                                                                                                      obtained
                                                                                                                                                      authorisation
                                                                                                                                                      from Ministry of
                                                                                                                                                      Finance may
                                                                                                                                                      handle
                                                                                                                                                      reimbursements
                                                                                                                                                      of VAT.




                                                                                                                                                      Canada provides
                                                                                                                                                      that the
                                                                                                                                                      Government
                                                                                                                                                      shall pay the
                                                                                                                                                      refund but allows
                                                                                                                                                      for private refund
                                                                                                                                                      operators to
                                                                                                                                                      make refunds.




October 2005                                                                                                                                                     14
                                                                                                                                       Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                            Detail of Rule                                               References           Country
                                                                                                                                                                      Comparisons

           TRS6.4**      Payment of cash refunds   Processing payment authority given to officer of Customs at airport                          Regs, r. 168-5.14
                                                         (1) For subsection 168-5 (2) of the Act, this regulation applies if:
                                                             (a) an acquirer gives a payment authority to an officer of
                                                                  Customs at a TRS verification facility:
                                                                    (i) that is located at an airport; and                                      Note that the ACS
                                                                   (ii) at which facilities exist for making cash                               no longer makes
                                                                         payments; and
                                                                                                                                                cash payments
                                                             (b) the amount to be paid to the acquirer (including any
                                                                  amount payable to the acquirer, in relation to the                            under the TRS
                                                                  acquisition, under section 25-5 of the A New Tax System
                                                                  (Wine Equalisation Tax) Act 1999) is $200 or less.
                                                                 Note Facilities for making cash payments to acquirers will only be available
                                                                 at some airports, and will not be available at seaports.

                                                           (2)        If it is practicable to pay cash to the acquirer, the amount
                                                                      must be paid to the acquirer, in Australian currency,
                                                                      before the acquirer leaves Australia.
                                                           (3)        If it is not practicable to pay cash to the acquirer, an
                                                                      officer of Customs must make arrangements for the
                                                                      acquirer to lodge the payment authority at a TRS
                                                                      verification facility before leaving Australia.
                                                                 Examples
                                                                 1 A shortage of cash at the TRS verification facility.
                                                                 2   Passenger congestion that would make it unreasonable to pay cash to
                                                                     each acquirer within the time available.
                                                   Notes
                                                   Where a shopper gives a payment authority to a Customs officer at a TRS
                                                   verification facility at an airport where facilities exist to make cash
                                                   payments and the amount to be paid is $200 or less:
                                                   •   If it is practicable, the shopper must be paid the cash in Australian
                                                       currency before leaving Australia;
                                                   •   If it is not practicable to pay cash to the shopper, a Customs officer
                                                       must make arrangements for the shopper to lodge the payment
                                                       authority at a TRS verification facility before leaving Australia.


October 2005                                                                                                                                                                    15
                                                                                                                        Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                    Detail of Rule                                        Reference            Country
                                                                                                                                                       Comparisons

           TRS6.5**      Proportion of amount of   Cash payment
                         GST for payment in cash        (1) For paragraph 168-5 (1) (e) of the Act, this regulation applies
                                                            if:                                                                 Regs, r. 168-5.11
                                                            (a) an amount of GST on a taxable supply is to be paid to an
                                                                 acquirer in cash; and
                                                            (b) the amount of GST is not an exact multiple of 5 cents.
                                                        (2) If the amount of GST (the base amount) ends with an amount          Note that the ACS
                                                            that is more than an exact multiple of 5 cents but less that        no longer make
                                                            2.5 cents, or more than an exact multiple of 5 cents but less       cash payments
                                                            than 7.5 cents:                                                     under the TRS.
                                                            (a) the base amount is to be rounded down to the nearest
                                                                  exact multiple of 5 cents; and
                                                            (b) the result is the proportion of the base amount that is to
                                                                  be paid to the acquirer.
                                                        (3) If the amount of GST (the base amount) ends with an amount
                                                            that is 2.5 cents or more, but less than an exact multiple of 5
                                                            cents, or 7.5 cents or more, but less than an exact multiple of 5
                                                            cents:
                                                            (a) the base amount is to be rounded up to the nearest exact
                                                                  multiple of 5 cents; and
                                                            (b) the result is the proportion of the base amount that is to
                                                                  be paid to the acquirer.




October 2005                                                                                                                                                     16
                                                                                                                          Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                      Detail of Rule                                       References            Country
                                                                                                                                                         Comparisons

           TRS6.6**      Payment of refund other   Processing payment authority lodged at a TRS verification facility             Regs, r. 168-5.15
                         than by cash                    (1) For subsection 168-5 (2) of the Act, this regulation applies if an
                                                              acquirer:
                                                              (a) lodges a payment authority at a TRS verification
                                                                   facility when the acquirer is leaving Australia; and
                                                              (b) includes with the authority instructions for paying an
                                                                   amount to the acquirer by:
                                                                     (i) crediting the amount to a credit card account or
                                                                           an Australian bank account; or
                                                                    (ii) posting a cheque for the amount to a nominated
                                                                           address.
                                                         (2) The acquirer must be paid the amount in accordance with the
                                                             instructions given with the authority.
                                                         (3)    The payment must be made within 60 days after the payment
                                                               authority is lodged.

           TRS6.7**      Payment of refund where   Processing payment authority given to Chief Executive Officer of               Regs, r. 168-5.16
                         claim for payment is      Customs
                         mailed from outside             (1) For subsection 168-5 (2) of the Act, this regulation applies if:
                         Australia                           (a) an acquirer posts a payment authority, from a place
                                                                  outside Australia, to the Chief Executive Officer of
                                                                  Customs; and
                                                             (b) the acquirer includes with the authority instructions for
                                                                  paying an amount to the acquirer by:
                                                                    (i) crediting the amount to a credit card account or
                                                                          an Australian bank account; or
                                                                   (ii) posting a cheque for the amount to a nominated
                                                                          address; and
                                                             (c) the Chief Executive Officer receives the authority not
                                                                  later than 30 days after the day on which the payment
                                                                  authority was given to the acquirer.
                                                         (2)   The acquirer must be paid the amount in accordance with


October 2005                                                                                                                                                       17
                                                                                                                          Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No     Summary of Rule                                       Detail of Rule                                       Reference            Country
                                                                                                                                                          Comparison

                                                   instructions given with the authority.

                                                           (3) The payment must be made within 60 days after the Chief
                                                               Executive Officer receives the payment authority.

                                                   Notes
                                                   This provision is intended to be a fall back option where the acquirer has
                                                   undergone the export verification process and received a payment               Explanatory
                                                   authority, but, due to some unforseen circumstance, does not claim a           Statement
                                                   refund or lodge their payment authority at the TRS verification facility
                                                   when they are leaving Australia. It is expected that most travellers will
                                                   either claim a cash payment or lodge their payment authority in a
                                                   designated box almost immediately after receiving it.

           TRS6.8**      Payment of refund where   Processing claim for payment made in exceptional circumstances                 Regs, r. 168-5.17
                         claim for payment made            (1) For subsection 168-5 (2) of the Act, this regulation applies if:
                         in circumstances as                   (a) an acquirer lodges a claim for payment in accordance
                         outlined in rule TRS5.2                    with regulation 168-5.13; and
                                                               (b) the acquirer includes with the claim instructions for
                                                                    paying an amount to the acquirer by:
                                                                      (i) crediting the amount to a credit card account or
                                                                           an Australian bank account; or
                                                                     (ii) posting a cheque for the amount to a nominated
                                                                           address; and
                                                               (c) the Chief Executive Officer of Customs, or a person
                                                                    authorised by the Chief Executive Officer, is satisfied
                                                                    that the acquirer is entitled to be paid an amount under
                                                                    section 168-5 of the Act.
                                                           (2) The acquirer must be paid the amount in accordance with the
                                                               instructions given with the claim.

                                                           (3) The payment must be made within 60 days after the Chief
                                                               Executive Officer receives the claim.

October 2005                                                                                                                                                       18
                                                                                                                Rule Matrix: Phase 6 – Payment of GST Refund



               Rule No   Summary of Rule                               Detail of Rule                                      Reference             Country
                                                                                                                                                Comparison
                                           Notes
                                                                                                                       Explanatory
                                           Persons to be authorised under this provision will be either Customs        Statement
                                           officers or persons employed by a contracted service provider to be
                                            engaged to provide the service of making cheque and direct credit TRS
                                           refunds.




October 2005                                                                                                                                             19
                                                                                                                                     Appendix



               Appendix


                   Division 168—Tourist refund scheme

                          168-1 What this Division is about
                          If you take goods overseas as accompanied baggage, you may be entitled to a refund of the GST that was payable on
                          the supply of the goods to you.

                          168-5 Tourist refund scheme
                          (1)   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)  you leave Australia, and export the goods from Australia as accompanied baggage, in the circumstances
                                    specified in the regulations;

                                the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:
                                (d)   the amount of the GST payable on the taxable supply; or
                                (e)   such proportion of that amount of GST as is specified in the regulations.

                          (2)   The amount is payable within the period and in the manner specified in the regulations.




October 2005                                                                                                                                 20
                                                                                                                                                                  NTA submission to
                                                                                                              Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                       Appendix 2.3 Concept Paper

Appendix 2.3: Concept Paper
Three World-wide Models for Tourist Shopping Refund Arrangements
Contents
   The Concept Paper describes the three world-wide models for tourist shopping refund arrangements:

       The Government processing model - the [G] Model;
       The Reimbursement Agent model – the [RA] Model;
       The Retailer model – the [R] Model.


Country matrix (see Appendix 2.4)
   All countries with tourist shopping refund arrangements have been grouped according to the type of model (or models) that they have implemented. That grouping
   is set out in the Country Matrix (see Appendix 2.4). This Matrix will continue to be updated as further information becomes available.


Summary Table

                                                                                                                                                                      Page

   1              Background                                                                                                                                          2

   2              Government processing model : key features                                                                                                          3

   3              Reimbursement Agent model : key features                                                                                                            5

   4              Retailer model : key features                                                                                                                       8

   5              Grouping of countries                                                                                                                               11



   October 2005                                                                                                                                                  Page 1
                                                                                                                                                                                                NTA submission to
                                                                                                                                            Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                                                     Appendix 2.3 Concept Paper

Conceptual Framework
1   Background
    World-wide research
           NTA has undertaken a detailed analysis of the tourist shopping refund administrative arrangements that operate in many countries around the world.
           The key finding of this analysis is that there are 3 broad conceptually different approaches to tourist refund administrative arrangements.
           These 3 models provide the basis of the Conceptual Framework that the NTA proposes as a framework for discussion of the various models available to Australia.

    Legal distinction between different models
           There are 3 broad legal models for providing GST1 refunds to departing tourists2 (Tourist) in common use around the world:
            - The Government processing model - the [G] Model;
            - The Reimbursement Agent model – the [RA] Model;
            - The Retailer model – the [R] Model.
           These models have been identified based upon critical differences in how the relevant laws are drafted.
           This legal focus will assist identify the legal amendments required to change the tourist refund system in Australia.
           The first critical legal difference is whether the relevant GST law requires the Retailer or the Government to pay the refund to the Tourist.
           The second critical legal difference is whether a GST return is involved in the process.
           These critical legal differences provide the foundation structure for these different models.
           These legal differences are not transparent to the Tourist, the Retailer or the Refund Operator.
           Each entity in the chain of legal transactions is capitalised, and the relevant capital letter will represent that entity in the flowchart which will later supplement this paper.
           This paper focuses on international airport departure arrangements. No reference is made to land-border departure arrangements, as these are not relevant to Australia.
           The common features of each of these models are set out below.
           Some countries have a dual system, where two models are available.
           Some countries adjust one or other of the models in various ways that do not alter the critical legal characteristics of the model.

    1
        References to GST include references to VAT.
    2
        References to ‘departing Tourists’ include references to departing Australian residents, who are entitled to receive GST refunds.


    October 2005                                                                                                                                                                               Page 2
                                                                                                                                                                             NTA submission to
                                                                                                                         Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                                  Appendix 2.3 Concept Paper
     Each of the three models is discussed in the following pages (in a logical order for a country which has already implemented a Government Processing model).


2.       Government processing model: key features
     Critical differentiating feature
            The first critical differentiating feature of this model is that the GST law requires the Revenue Authority3 to pay the GST refund to the Tourist.
            The Retailer is not involved in the payment process and is therefore not required to seek reimbursement for the refund payment from the Revenue Authority via the GST
            return.
            Marketing for the scheme is most likely only undertaken by the appropriate revenue authority.

     Other key features
            The other key features of the Government Processing Model (or the [G] Model) include:
             - G1       Government processing;
             - G2       Retailer involvement;
             - G3       No Consumer choice;
             - G4       Customs export verification;
             - G5       Full/partial refund;
             - G6       No cash refunds;
             - G7       Revenue protection.
            Each of these features is discussed below.

     G1          Government processing
            The sale to the Tourist is a taxable supply/sale subject to GST.
            The legislation requires the Government/Revenue Authority to pay the refund to the Tourist (subject to export verification and other documentary requirements).
            The Retailer is not involved in any aspect of managing/processing the refund payment arrangements.


     3
         In some case the obligation is placed on a Government Minister (eg Canada).


     October 2005                                                                                                                                                           Page 3
                                                                                                                                                                         NTA submission to
                                                                                                                     Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                              Appendix 2.3 Concept Paper
       The Tourist is required to obtain the GST refund directly from the Government/Revenue Authority.
       The Tourist makes/mails a refund application to the Revenue Authority.
       The Retailer is not required to claim a rebate/credit/offset from the Revenue Authority on his GST return.
       The original sale to the Tourist does NOT subsequently become GST-free4.

G2          Retailers
       The Government does not allow Refund Operators to make refund claims on behalf of Tourists (see further discussion below regarding the Reimbursement Agent Model).
       Therefore, Retailers have no choice to affiliate with a Refund Operator to undertake promotional activities to encourage increased sales to Tourists.

G3          Consumers
       The Tourist generally does not have a choice to appoint a Refund Operator to make the refund application on their behalf.

G4          Customs export verification
       The Customs Authority provides the export verification services.
       These include viewing the goods to be exported and officially stamping export/refund documentation to authorise the entitlement of the Tourist to the refund.

G5          Full/partial refund
       The Tourist may receive either a full refund of the GST from the Revenue Authority5 after departure (as in Australia);
       However, in at least one country (Thailand) the Tourist will only receive a partial refund (after deduction of a Government processing fee).

G6          No cash refunds
       The Tourist receives the refund payment electronically or by mail (either as a bank cheque, credit to a credit card or bank account) at time of departure or some time after
       departing the country.
       The Tourist is generally not able to receive the refund as cash (or as a shopping voucher) to use for shopping at the international airport prior to departure.




4
    References to ‘GST-free’ include references to ‘exempt from GST’.
5
    In Australia the Revenue Authority delegates this payment activity to Customs5.


October 2005                                                                                                                                                            Page 4
                                                                                                                                                                            NTA submission to
                                                                                                                        Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                                 Appendix 2.3 Concept Paper
     G7          Revenue protection
            This system has the highest level of revenue protection (as Customs undertakes export verification and either Customs (or the Revenue Authority) pays the refunds).

     Countries
            Countries which operate the Government processing model include:
             - Australia (the system is called the Tourist Refund Scheme (TRS)) and Canada (neither country charges a government processing fee); and
             - Thailand (where a Government processing fee is deducted from the refund amount).



3.   Reimbursement Agent model: key features
     Critical differentiating feature
            The first critical differentiating feature of this model is that the Revenue Authority6 accepts refund claims made by private sector Refund Operators appointed by the
            Tourist to seek a refund on their behalf.
            The Refund Operator is making the full refund claim on behalf of the Tourist, and this does not involve a GST return.
            The Retailer is not involved in the refund payment process and is not required to seek reimbursement for the refund payment from the Revenue Authority via the GST
            return.

     Other key features
            The other key features of the Reimbursement Agent Model (or the [RA] Model) include:
             - RA1        Government processing;
             - RA2        Retailers;
             - RA3        Consumers;
             - RA4        Customs export verification;
             - RA5        Full or partial refund;
             - RA6        Revenue protection.

     6
         In some case the obligation is placed on a Government Minister (eg Canada).


     October 2005                                                                                                                                                          Page 5
                                                                                                                                                                        NTA submission to
                                                                                                                    Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                             Appendix 2.3 Concept Paper
       Each of these features is discussed below.

RA1         Government processing
       The sale to the Tourist is a taxable supply/sale subject to GST.
       The legislation requires the Government/Revenue Authority to pay the refund to the Tourist (subject to export verification and other documentary requirements).
       The Retailer is not involved in any aspect of managing/processing the refund payment arrangements.
       The Tourist is required to obtain the GST refund directly from the Government/Revenue Authority.
       The Tourist may appoint a Refund Operator to make the refund application on their behalf.
       The Retailer is not required to claim a rebate/credit/offset from the Revenue Authority on his GST return.
       The original sale to the Tourist does NOT subsequently become GST-free7.

RA2         Retailers
       Retailers have a choice to affiliate with the Refund Operator who will seek to be appointed by Tourists to make refund applications on their behalf.
       The Retailers will be able to work with a Refund Operator to undertake co-operative marketing and other promotional activities to encourage increased sales to Tourists.
       Retailers may choose to manage the refund process on behalf of the Tourist themselves.

RA3         Consumers
       Tourists have a choice to shop at competing Retailers, who may or may not be affiliated with a particular Refund Operator.
       The Tourist has a choice to appoint one of a number of Refund Operators (or Retailers) to make the refund application on their behalf.
       Tourists are not able to obtain a full refund (as in a Government Processing model with no government processing fee).

RA4         Customs export verification
       The Customs Authority provides the export verification services. These include viewing the goods to be exported and officially stamping export/refund documentation to
       authorise the entitlement of the Tourist to the refund.




7
    References to ‘GST-free’ include references to ‘exempt from GST’.


October 2005                                                                                                                                                           Page 6
                                                                                                                                                                           NTA submission to
                                                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                                Appendix 2.3 Concept Paper
RA5        Partial refund
       If the Tourist chooses to appoint a Refund Operator to make the refund application on their behalf, they will receive a partial refund as the Refund Operator deducts a
       commission/processing fee from the full refund entitlement.

RA6        Cash refunds
       The Refund Operator generally offers the Tourist a cash refund (being the partial refund) to allow further shopping before departure.
       Cash refunds are generally available from Refund Operator facilities located within the departure area of international airports (and some cruise terminals).
       Some Refund Operators also offer a shopping voucher (with a face value greater than the partial cash refund) which can be redeemed for shopping before departure.
       Some Refund Operators also offer refunds at facilities off-airport, prior to departure (subject to later export verification).

RA7        Revenue protection
       This system has a high level of revenue protection as (a) Customs undertakes export verification and (b) either Customs (or the Revenue Authority) pays the refunds to
       the private Refund Operators, who have been appointed to act on behalf of the Tourist. Private Refund Operators are then subject to audit.

Countries
       Countries which operate the Reimbursement Agent model include:
        - Iceland;
        - Canada.

Iceland: Reimbursement Agent Model
       There are a number of key features of the Icelandic system, including:
        - Simple rules;
        - Retailers produce refund cheques at Point of Sale (POS);
        - Tourist appoints Refund Operator as agent to seek reimbursement on their behalf;
        - Reimbursement request is sent to Revenue Authority8.
       However, it should be recognised that the market for tourist refunds in Iceland is small compared to the majority of countries that operate such schemes.


8
    See Iceland Government Regulation 294/1997, as amended (Articles 1 – 9); 6 May 1997


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                                                                                                                                        Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                                                 Appendix 2.3 Concept Paper
     Canadian Reimbursement Agent Model
          There are a number of unique features of the Canadian system, which are not relevant to Australia, including:
           - GST refunds are available for short-term accommodation expenses;
           - approximately 35% of refund claims are in relation to accommodation;
           - there are numerous land-border departure points to the US, for which unique arrangements have been developed;
           - export verification by Customs is not sufficient evidence of an entitlement to a refund;
           - the complexity of the refund entitlement rules (in relation to accommodation expenses) requires Revenue Authority staff (who are not located at the departure points)
                   to review all claims for eligibility.



4.       Retailer model: key features
     Critical differentiating features
          The first critical differentiating feature of this model is that the GST law requires the Retailer to pay the GST refund to the Tourist.
          The Retailer is then required to seek reimbursement for the refund payment from the Revenue Authority (usually via the GST return).

     Other key features
          The other key features of the Retailer Model9 (or [R] Model) include:
           - RC1        Retailer pays refund;
           - RC2        Retailers;
           - RC3        Consumers;
           - RC4        Government export verification;
           - RC5        Partial refund;
           - RC6        Cash refunds;


     9
       In some countries the Refund Operator modifies the processing arrangements and GST return arrangements under what is referred to as the ‘Double Sales Method’. However, this is not a modification
     that is reflected in the laws of the relevant country, and will not be explored in detail in this briefing.


     October 2005                                                                                                                                                                          Page 8
                                                                                                                                                                        NTA submission to
                                                                                                                    Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                             Appendix 2.3 Concept Paper
        - RC7         Revenue protection.
       Each of these features is discussed below.

RC1         Retailer pays refund
       The sale to the Tourist is a taxable supply/sale subject to GST.
       The legislation requires the Retailer to pay the refund to the Tourist (subject to export verification and other documentary requirements).
       The Retailer is responsible for managing/processing the refund payment arrangements.
       Once the Retailer has arranged for the payment of the refund to the Tourist, the Retailer claims a rebate/credit/offset from the Revenue Authority on his GST return10.
       The original sale to the Tourist generally does NOT subsequently become GST-free11.


RC2         Retailers
       The Retailer has the choice to appoint a private sector refund operator (Refund Operator) to manage the refund payment arrangements on his/her behalf.
       The Refund Operator acts on behalf of the Retailer in the refund transaction with the Tourist.
       The Refund Operator activities may include:
        - Installation of computer software at Point of Sale (POS) machines to produce export/refund documents for use by the Tourist;
        - Production of printed material to inform the Tourist of export/refund procedures;
        - Payment of refunds (once export verification obtained from Customs Authority) less a commission;
        - Co-operative marketing (co-op marketing) activities to boost Retailer sales to Tourists;
        - Incentive and promotional campaigns to encourage retail staff and Retailers to maximise sales to Tourists;
        - Provision of benchmarking data regarding Retailer performance in Tourist sales compared with similar Retailers or other stores in that location.
       Retailers have the choice to manage the refund payment arrangements themselves.

RC3         Consumers
       Tourists have a choice to shop at competing Retailers, who may or may not be affiliated with a Refund Operator.

10
     References to ‘GST Return’ include references to the Business Activity Statement (BAS) used in Australia.
11
     References to ‘GST-free’ include references to ‘exempt from GST’ or ‘zero-rated’.


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                                                                                                                                                             Appendix 2.3 Concept Paper
RC4     Customs export verification
    The Customs Authority provides the export verification services. These include viewing the goods to be exported and officially stamping export/refund documentation to
    authorise the entitlement of the Tourist to the refund.

RC5     Partial refund
    The Tourist receives a partial refund of the GST, as the Refund Operator (or Retailer) deducts a commission/processing fee from the full refund entitlement.

RC6     Cash refunds
    The Refund Operator generally offers the Tourist a cash refund (being the partial refund) to allow further shopping before departure.
    Cash refunds are generally available from Refund Operator facilities located within the departure area of international airports (and some cruise terminals).
    Some Refund Operators also offer a shopping voucher (with a face value greater than the partial refund) which can be redeemed for shopping before departure.
    Some Refund Operators/Retailers also offer refunds at facilities off-airport, prior to departure (subject to later export verification).

RC7     Revenue Protection
    Customs undertakes export verification . The Retailer is responsible for administration of the refund entitlements, and is subject to audit by the Revenue Authority.

Countries
    Countries which operate the Retailer model include:
     - All EU countries (25 member states)
     - Argentina
     - Croatia
     - Korea
     - Lebanon
     - Norway
     - Singapore
     - South Africa
     - Switzerland
     - Turkey.


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                                                                                                                                                              Appendix 2.3 Concept Paper
            It is a requirement of EU membership that countries provide a Tourist export refund scheme12. However, the EU has not directed which of the relevant legal models
            should be adopted. All have adopted some form of Retailer model.



5.   Grouping of countries
            There are approximately 140 countries in the world which have a GST. Approximately 40 countries provide GST refunds to Tourists.
            The EU countries, and some key ASEAN countries, can be grouped (as at 28 October 2005) according to their approach to Tourist refund arrangements, as follows:

              Category A: No Retailer model
             - Group 1: Single Model:           Government Processing
             - Group 2: Single Model:           Reimbursement Agent
             - Group 3: Dual Model:            Government Processing + Reimbursement Agent

             Category B: Retailer models
             - Group 4: Single Model:           Retailer model

             Category C: No model
             - Group 5: No model
     Each of these is discussed below.


Category A: No Retailer model
     Group 1: Single Model: Government Processing
            Countries which have a single model ( Government Processing) tend to be non-EU countries which have only recently introduced a GST. These include:
             - Australia (2000);
             - Thailand (which deducts a Government processing fee from the refund).

     12
          See Article 15 of the Sixth Council Directive (17 May 1977)(77/388/EEC)


     October 2005                                                                                                                                                       Page 11
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                                                                                                                                                          Appendix 2.3 Concept Paper
   Group 2: Single Model: Reimbursement Agent
       Countries which have a single model (Reimbursement Agent) include:
        - Iceland.

   Group 3: Dual Model: Government Processing + Reimbursement Agent
       Only Canada has added a Reimbursement Agent system to the Government Processing system. Under the Reimbursement Agent model the Government allows Refund
       Operators to make refund claims on behalf of Tourists.


Category B: Retailer models
   Group 4: Single Model: Retailer model
       All-EU countries (25 member states) have followed this path, as well as a number of other countries including:
        - Argentina
        - Croatia
        - Korea
        - Lebanon
        - Norway
        - Singapore
        - South Africa
        - Switzerland
        - Turkey




   October 2005                                                                                                                                                     Page 12
                                                                                                    NTA submission to
                                                Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                         Appendix 2.3 Concept Paper
Category C: No model
   Group 5: No model
       Countries which have no model include:
        -    New Zealand
        -    United States


   28 October 2005




   October 2005                                                                                    Page 13
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                                                                                                                                              Review of Administrative Arrangements for Tourist Shopping in Australia
    Appendix 2.4 Country Matrix                                                                                                                                                      Appendix 2.4 Country Matrix




    Country                                   Models                                                  Tax Refund Criteria                                                           Remarks
                                                     Government                                       Shopping                           Export         Refunding
                          Government
                                      Reimbursement  Processing &
                           Processing                               Retailer                          Export form                                          Cash/
                                         Agent RA   Reimbursement              Minimum amount                         Time limit for   Customs or
                               G                                                                   issued at Sale or                                    Electronic/
                                                     Agent G+RA        R           required                          export of goods     Private
                                                                                                       Departure                                          Cheque
    Category A: Non-Retailer Choice Models
    Group 1: Single Model: Government Processing
    Australia                G                                                     AUD 300            Departure         30 days         Customs          electronic      Operated by Australia Customs
                                                                                                                                                          /cheque
    Thailand                    G                                              THB 2,200 per day      Departure         60 days         Customs              All         Operated by Department of
                                                                               and total exceeds                                                                         Revenue, which has appointed
                                                                                  THB 5,000                                                                              Krung Thai Bank to be refunding
                                                                                                                                                                         agent
    Group 2: Single Model: Reimbursement Agent
    Iceland                              RA                                       ISK 4,000              Sale           3 months         Customs             All
                                                                                                                                        except for
                                                                                                                                          Woollen
                                                                                                                                       products or
                                                                                                                                       refunds less
                                                                                                                                         than ISK
                                                                                                                                           5 000
    Group 3: Dual Model: Government Processing + Reimbursement Agent
    Canada                                             G+RA                       CAD 200 ^           Departure         60 days         Customs             All**
    Category B: Retailer Choice
    Group 4: Single Model: Retailer
    Argentina                                                          R            ARS 70              Sale              no limit      Customs              All         Not through retailer
    Austria                                                            R           EUR 75.01            Sale             3 months       Customs              All
    Belgium                                                            R          EUR 125.01            Sale             3 months       Customs              All
    Croatia                                                            R            HRK 501             Sale             3 months       Customs              All
    Cyprus                                                             R            CYP 100             Sale             3 months       Customs              All
    Czech Republic                                                     R          CZK 2,001             Sale             3 months       Customs              All
    Denmark                                                            R            DKK 300             Sale             3 months       Customs              All
    Estonia                                                            R         EEK 2,500.01           Sale             3 months       Customs              All
    Finland                                                            R            EUR 40              Sale          Issuing month     Customs              All
                                                                                                                      of cheque + 3
                                                                                                                          months
    France                                                             R          EUR 175.01             Sale            3 months       Customs              All
    Germany                                                            R             EUR 25              Sale            3 months       Customs              All
    Great Britain                                                      R             GBP 30              Sale            3 months       Customs              All
    Greece                                                             R            EUR 120              Sale            3 months       Customs              All
    Hungary                                                            R          HUF 45,000             Sale            3 months       Customs              All
    Ireland                                                            R              None               Sale            3 months       Customs              All
    Italy                                                              R          EUR 154.94             Sale            3 months       Customs              All
    Japan                                                              R           JPY 10,001            None                           Customs                          Only through retailer
    Korea (South)                                                      R          KRW 30,000             Sale           3 months        Customs              All
    Latvia                                                             R       LVL 29.50 per day         Sale           3 months        Customs              All
    Lebanon                                                            R        LBP 150,000 per    Sale & Departure     3 months        Customs              All
                                                                                       day
    Liechenstein                                                       R          HUF 45,000             Sale           3 months        Customs              All         Same as Switzerland
    Lithuania                                                          R             LTL 200             Sale           3 months        Customs              All
    Luxemburg                                                          R             EUR 74              Sale           3 months        Customs              All


Appendix2.4-CountriesMatrix-28Oct-1pg.xls                                                                                                                                                                               1
    Country                                      Models                                                  Tax Refund Criteria                                                    Remarks
                                                     Government                                           Shopping                            Export      Refunding
                          Government
                                      Reimbursement  Processing &      Retailer                          Export form                                         Cash/
                           Processing                                              Minimum amount                         Time limit for  Customs or
                                         Agent RA   Reimbursement         R                           issued at Sale or                                   Electronic/
                               G                                                        required                        export of goods       Private
                                                     Agent G+RA                                           Departure                                         Cheque
    Netherlands                                                           R             EUR 137             Sale         Issuing month      Customs           All
                                                                                                                         of cheque + 3
                                                                                                                             months
    Norway                                                                R         NOK 315 if VAT          Sale            4 months     None required        All
                                                                                  rate is 25% or NOK                                        if date of
                                                                                   280 if VAT Rate is                                     purchase no
                                                                                          11%                                             later than 1
                                                                                                                                          month, else
                                                                                                                                            Customs

    Poland                                                                R            PLN 200              Sale        Issuing month      Customs            All
                                                                                                                        of cheque + 3
                                                                                                                            months
    Portugal                                                              R        EUR 56.36 for VAT        Sale           90 days         Customs            All
                                                                                    13%, EUR 57.36
                                                                                   for VAT 15%, EUR
                                                                                  59.36 for VAT 19%,
                                                                                   EUR 60.35 for VAT
                                                                                         21%
    Singapore                                                             R       SGD100/SGD300 #           Sale            2 mths         Customs            All       Threshold S$300 if claim
                                                                                                                                                                        through retailer
    Slovakia                                                              R           SKK 5,001             Sale           3 months        Customs            All
    Slovenia                                                              R           SIT 15,001            Sale        Issuing month      Customs            All
                                                                                                                        of cheque + 3
                                                                                                                            months
    South Africa                                                          R            ZAR 250           Departure          90 days        Customs       ZAR Cheque/ www.taxrefunds.co.za
                                                                                                                                                         Credit card/
                                                                                                                                                            foreign
                                                                                                                                                           currency
                                                                                                                                                             draft

    Spain                                                                 R           EUR 90.15             Sale        Issuing month      Customs            All
                                                                                                                        of cheque + 3
                                                                                                                            months
    Sweden                                                                R            SEK 200              Sale        Issuing month      Customs            All
                                                                                                                        of cheque + 3
                                                                                                                            months
    Switzerland                                                           R            CHF 400              Sale            30 days        Customs            All
    Turkey                                                                R            TRY 118              Sale           3 months        Customs            All
    Category C: No Tax Refund System
    Group 5: No Model
    New Zealand                                                                                                                                                         No tax refund system
    United States                                                                                                                                                       State of Louisiana only

    * = on 1 invoice
    # = minimum from each retailer, thus can have more than one invoice so long as from same retail
    chain. Threshold S$300 if claim through retailer
    **Only cheque from CRA if claim at airport




Appendix2.4-CountriesMatrix-28Oct-1pg.xls                                                                                                                                                          2
                                                                                                                 NTA submission to
                                                             Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                Appendix 2.5 VAT Refund Limits
Appendix 2.5 VAT Refund Limits

                                VAT refund limits
                                 Min. purchase           Min. purchase             VAT % of price
               Country           required, local curr.   required, AU$             before tax
               Ireland           No                        no                      21
               Argentina         ARS          70           35                      21
               Korea, South      WON      30,000           35                      10
               Sweden            SEK         200           35                      25 / 12
               Germany           EUR          25           45                      16 / 7
               Norway            NOK         310           60                      24
               Denmark           DKK         300           70                      25
               Finland           EUR          40           70                      22
               Poland            PLN         200           75                      22 / 12
               UK                GBP          30           75                      17.5
               Iceland           ISK       4,000           80                      24.5
               Singapore         SGD         100           80                      5
               Portugal          EUR       59,36          100                      19 / 13
               Slovenia          SIT      15,001          105                      20 / 8.5
               Croatia           HRK         500          120                      22
               Luxembourg        EUR          74          120                      15
               Turkey            TRL 118,000,000          120                      18
               Austria           EUR       75.01          120                      20 / 10
               Czech Republic    CZK       2,501          130                      22 / 5
               Lebanon           LBP     150,000          135                      10
               Lithuania         LTL         300          145                      18
               Spain             EUR       90.15          145                      16
               Greece            EUR         120          200                      18 / 13
               Slovakia          SKK       5,000          205                      20
               Belgium           EUR      125.01          210                      21 / 6
               Cyprus            CYP         100          210                      15
               Netherlands       EUR         137          225                      19 / 6
               Canada            CAD         200          230                      15 / 7
               Italy             EUR      154.94          250                      20 / 10
               Australia         AUD         300          300                      10
               Hungary           HUF      50,000          325                      25
               Liechtenstein     CHF         400          420                      7.6
               Switzerland       CHF         400          420                      7.6
                                 Module 3 : GST-free and Duty free: Appendices




                               APPENDIX
                              History of sealed bag
                              Role in Tourist shopping
                                           in Australia
NTA - The United Voice of the Australian Tourism Industry

                                                            3.1
                                                                                                                                                                              NTA submission to
                                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                            Appendix 3.1 History of Sealed Bag system and role in Tourist Shopping in Australia




Appendix 3.1 History of Sealed Bag system
1.   The introduction of the Sealed Bag System (Sterling Nicholas High Court case) (Phase 1: 1972 – 1992)
           Sterling Nicholas Duty Free mounted a High Court challenge to Customs in 1971 and 19721. The practical effect of the case was that the duty free industry
           could sell dutiable goods for export (free of customs duty) off-airport, if proof of export could be demonstrated, as agreed with Customs. See detailed case
           summary at section 4.
           Customs offered the industry the opportunity to propose a system which would ensure 100% proof of export in all cases, after the High Court decision.
           The industry developed and proposed the fundamental features of the sealed bag system that operates today. Customs accepted the industry’s (self-funded)
           model.
           Sealed bag sales commenced around 1972.

2.   The pre-1993 tourist shopping system (under wholesale sales tax (WST))

     The 3 key features of the pre-1993 wholesale sales tax (WST) tourist shopping system included sealed bag sales, open bag sales and WST refunds, as follows:
           Open bag: X3 (export) certificates (made under item 110, ‘goods for export’)2 allowed all travellers departing overseas (regardless of domicile) to purchase
           goods prior to departure on a WST-free basis. A signed certificate declaring an intention to export the goods under Item 110 as accompanied baggage was
           retained by the retailer;
           Goods were purchased in an ‘open’ bag and were able to be used prior to departure. This included jewellery, photographic and electronic goods;
           Sealed bag: X3 certificates could not be used for dutiable (and consumable) goods, such as alcohol and tobacco. WST-free sales of these products could only be
           made in the ‘sealed bag’ system operated exclusively by the duty free stores;
           Only duty free stores could participate in the management and operation of the sealed bag docket collection system operated airside at the airports by Duty Free
           Security Co. Limited;



     1
         Hearing date: Sydney 1 December 1971; 2 December 1971: Judgment date: 29 February 1972 Melbourne
     2
         Item 110 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1935.


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                                                                                                    Appendix 3.1 History of Sealed Bag system and role in Tourist Shopping in Australia


3.   The Streamlined Sales Tax (SST) tourist shopping system (Phase 2: January 1993 to June 2000)

     The WST law was replaced by the Streamlined Sales Tax (SST) law from 1 January 1993. New tourist shopping rules were implemented under the SST, and
     operated until GST was introduced on 1 July 2000. The 3 key features of the SST system included sealed bag sales, open bag sales and WST refunds. The new
     administrative arrangements included:
        abolition of the X3 certificate system;
        replacement of Item 110 with new SST regulations containing detailed rules for:
          -   sales to Australian travellers (the AT rules);
          -   sales to international travellers (the IT rules);
          -   sales airside of the customs barrier (the CB rules).
        Sealed bag: all departing Australian (and New Zealand) travellers were required to use the ‘sealed bag’ system for WST-free sales of any non-dutiable goods
        (including jewellery and photographic goods);
        all alcohol and tobacco sales were required to be made in the sealed bag system;
        any retailer (referred to as a ‘tax-free retailer’) was entitled to make sales under the ‘sealed bag system’. In addition, tax-free retailers participated in the
        management and operation of the ‘sealed bag’ system and the airport docket collection system operated by Duty Free Security Co Limited;
        Open bag: departing international visitors continued to be entitled to use an ‘open bag’ system for goods to be exported (other than alcohol and tobacco).
        ‘International visitors’ included any person with a Visitor Visa. This did not include New Zealanders, who did not require a visitor visa to come to Australia for
        a holiday;
        Refunds/credits: WST refunds (referred to as ‘credits’) were theoretically available (prior to GST) for goods which had been exported as accompanied baggage,
        and which had been purchased on a WST-inclusive basis. However, the claim would only be allowable if the claimant could show that the goods had not been
        used prior to export. In practice, this rarely ever happened.

4.   Summary of Sterling Nicholas case

     Facts:

        Under the Airports (Business Concessions) Act 1959 goods could not be sold or supplied in the airport without Ministerial consent.



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                                                                                                         Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                           Appendix 3.1 History of Sealed Bag system and role in Tourist Shopping in Australia


   Under the Customs Act goods purchased duty free had to remain subject to control of Customs until taken on board a departing aircraft.
   Sterling Nicholas was a duty free company. Ordinarily, goods purchased from the Sterling Nicholas store would be taken to the airport and exported in the hold
   of the aircraft. However, some passengers wished to carry the goods onto the aircraft in hand luggage.
   Customs was prepared to allow goods to be delivered to passengers in a holding room, overseen by Customs officers. They gave access to the holding room to
   one duty free company, but denied access to Sterling Nicholas.
   Civil Aviation was opposed to any delivery of goods in the airport, either in the holding room or the farewell/departure lounge. They argued that any such
   delivery contravened the prohibition on ‘supplying goods’ in the airport.
   Sterling Nicholas sought two declarations:
       that delivering goods in the airport was not prohibited by the Airports (Business Concessions) Act; and
       that delivery could occur in the farewell/departure lounge as well as the holding room, under the Customs Act.

Declaration re Airports (Business Concessions) Act:

   Barwick CJ and Windeyer J held that delivery was not ‘supply’ for purposes of Act.
   Owen, Menzies and McTiernan JJ held that delivery was a part of the commercial transaction, and hence should be covered by the Act.
   Thus declaration refused.

Declaration re Customs Act

   Barwick CJ recognised that goods should theoretically be placed directly onto a departing aircraft, but practical exigencies made it necessary to accept
   alternatives:
       the Customs holding room arrangement wasn’t inconsistent with continued Customs control, but Customs had merely chosen to apply its policy in a
       discriminatory fashion; and
       it would suffice if goods in a practical sense were certain to be taken on board.
   McTiernan and Menzies JJ held that Sterling Nicholas had no right beyond the right to move goods from the warehouse to a particular aircraft, hence were not
   entitled to the declaration sought.



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                                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                         Appendix 3.1 History of Sealed Bag system and role in Tourist Shopping in Australia


   Windeyer J suggested a declaration was unnecessary, and the two parties (ie Customs and Sterling Nicholas) should reach a compromise solution without court
   interference (this was the final outcome).
   Owen J held it was within Customs’ powers to determine the administrative arrangements it would permit.
   Hence declaration refused.

Customs and industry agreement


   Customs offered the industry the opportunity to propose a system which would ensure 100% proof of export in all cases, consistent with the High Court decision.
   The industry developed and proposed the fundamental features of the sealed bag system that operates today. Customs accepted the industry’s (self-funded)
   model.




                                                                                                                                                                       Page 4
                                 Module 3 : GST-free and Duty free: Appendices




                               APPENDIX
          Sealed Bag System Rules Matrix
                   Detailed analysis of rules
               Underlying Sealed Bag System
NTA - The United Voice of the Australian Tourism Industry

                                                            3.2
                                                                                                                                                          NTA submission to
                                                                                                      Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                              Appendix 3.2 Sealed Bag System Rules Matrix



Appendix 3.2 Sealed Bag System Rules Matrix
Introduction
Australia allows goods that are being exported by relevant travellers to be sold GST-free under the sealed bag method. The system is established under A New Tax
System (Goods and Services Tax) Act 1999 (Cth) (the ‘Act’) s 38-185(1) (see rule A1).

Table 1 of Schedule 5 of A New Tax System (Goods and Services Tax) Regulations 1999 (the ‘Regulations’), sets out the relevant rules in relation to the sealed bag
system. This is set out in the rule matrix.



The references and legend to both the summary table and the rule matrix are as follows:

      References:
      Act = A New Tax System (Goods and Services Tax) Act 1999 (Cth)
      Regs = A New Tax System (Goods and Services Tax) Regulations 1999
      Legend:
      * = GST Act rule (Level 1 Rule)
      ** = GST Regs rule (Level 2 Rule)




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                                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                               Appendix 3.2 Sealed Bag System Rules Matrix

Summary Table


  Rule No                                                        Summary of Rule                                                                     Page

A1*            Supply of goods exported by travellers as accompanied are GST-free                                                                      3

A2**           Regulations set out sealed bag rules                                                                                                    3

SB Rule 1**    Seller to sight travel documents                                                                                                        4

SB Rule 2**    Purchaser to sign an SB declaration                                                                                                     4

SB Rule 3**    Seller to make an invoice                                                                                                               5

SB Rule 4**    Seller to retain copies of certain documents                                                                                            5

SB Rule 5**    Time is limited within which the purchaser may take possession of the goods                                                             5

SB Rule 6**    Purchaser may only take possession of goods in a sealed package                                                                         6

SB Rule 7**    Invoice to be retrieved at the point of surrender of goods before the Customs barrier                                                   6

SB Rule 8**    Invoice to be retrieved when beyond the Customs barrier                                                                                 6

SB Rule 9**    Sealed package to be examined                                                                                                           7

SB Rule 10**   Tampering or other discrepancy in respect of sealed package is to be notified                                                           7

SB Rule 11**   Retrieved invoices must be validated                                                                                                    7

SB Rule 12**   Invoices must be matched                                                                                                                7




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                                                                                                                                                                   NTA submission to
                                                                                                               Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                       Appendix 3.2 Sealed Bag System Rules Matrix

Australia’s Sealed Bag System: Rule Matrix

      Rule No         Summary of Rule                                               Detail of Rule                                         Reference

     SB Rule A1*    Supply of goods exported      Export of goods                                                                           Act s 38-185
                    by travellers as
                    accompanied are GST-free           (1) The third column of this table sets out supplies that are GST-free:




                                                          Item              Topic                 These supplies are GST-free

                                                          7                 Goods exported        a supply of goods to a
                                                                            by travellers as      relevant traveller, but only if:
                                                                            accompanied
                                                                            baggage               (a) the supply is made in
                                                                                                  accordance with the rules
                                                                                                  specified in the regulations;
                                                                                                  and

                                                                                                  (b) the goods are exported as
                                                                                                  accompanied baggage of the
                                                                                                  relevant traveller.



    SB Rule A2**    Regulations set out sealed-   For item 7 of subsection 38-185(1) of the Act, the rules set out in Schedule 5 are      Regs r 38-185.01
                    bag rules                     specified in relation to the supply of goods to a relevant traveller.




                                                  [Table 1 Schedule 5 is set out below.]




                                                                                                                                                                          Page 3 of 7
                                                                                                                                                       NTA submission to
                                                                                                   Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                              Appendix 3.2 Sealed Bag System Rules Matrix


Rule No       Summary of Rule                                          Detail of Rule                                            What the             Time when
                                                                                                                               Commissioner                the
                                                                                                                                may approve          requirements
                                                                                                                                                       of the rule
                                                                                                                                                        must be
                                                                                                                                                        satisfied

SB         Seller to sight travel    The seller of the goods must sight:
                                                                                                                              A document of a        Before the
Rule 1**   documents
                                     (a) the purchaser’s ticket for travel from Australia to a foreign country; or            kind that provides     purchaser takes
                                                                                                                              evidence that a        possession of the
                                     (b) if appropriate, a document relating to the purchaser that is an
                                           approved document                                                                  purchaser is to        goods
                                                                                                                              travel from
                                                                                                                              Australia to a
                                                                                                                              foreign country

SB         Purchaser to sign an SB   The purchaser must sign, and retain a copy of, a declaration (SB declaration)             The form of the SB    Before the
Rule 2**   declaration               setting out, in the approved form:                                                       declaration,           purchaser takes
                                                                                                                              including additional   possession of the
                                     (a) details of the purchaser, the goods purchased and the proposed journey; and
                                                                                                                              information and        goods
                                     (b) if the following matters are true, a statement that the purchaser:                   statements to be
                                            (i)   intends departing Australia with the goods within 30 days of taking         included in the SB
                                                  possession;                                                                 declaration
                                            (ii) will not interfere with the goods, the sealed package containing the
                                                 goods or the copies of the invoice relating to the goods before
                                                 submitting the sealed package to the seller in accordance with SB rule 7
                                                 or 8;
                                            (iii) will, in accordance with SB rule 7 or 8, submit the sealed package to the
                                                  seller for removal of the barrier copy of the invoice;
                                           (iv) is aware of the penalty for making a false or misleading statement; and

                                     (c)    any other information or statement required by the approved form.




                                                                                                                                                                 Page 4 of 7
                                                                                                                                                               NTA submission to
                                                                                                           Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                    Appendix 3.2 Sealed Bag System Rules Matrix


      Rule No     Summary of Rule                                                 Detail of Rule                                       What the              Time when
                                                                                                                                     Commissioner                 the
                                                                                                                                      may approve           requirements
                                                                                                                                                              of the rule
                                                                                                                                                               must be
                                                                                                                                                               satisfied

SB              Seller to make an invoice      The seller must make an invoice:                                                     (a) forms of            Before the
Rule 3**                                                                                                                                invoice that        purchaser takes
                                               (a) at the time of the sale; and
                                                                                                                                        render obvious      possession of the
                                               (b) in an approved form; and                                                             an alteration to,   goods
                                                                                                                                        or deletion
                                               (c) in triplicate; and
                                                                                                                                        from, the
                                               (d) containing a full description of the goods                                           contents of the
                                                                                                                                        invoice; and

                                                                                                                                    (b) the information
                                                                                                                                        to be included
                                                                                                                                        in an invoice



SB              Seller to retain copies of     The seller must retain:
Rule 4**        certain documents
                                               (a) the signed SB declaration; and

                                               (b) a copy of the invoice



SB              Time is limited within         The seller must not pass possession of the goods to the purchaser earlier than the
Rule 5**        which the purchaser may        commencement of the 30th calendar day before the specified departure date
                take possession of the goods




                                                                                                                                                                        Page 5 of 7
                                                                                                                                                               NTA submission to
                                                                                                           Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                       Appendix 3.2 Sealed Bag System Rules Matrix


      Rule No     Summary of Rule                                              Detail of Rule                                             What the            Time when
                                                                                                                                        Commissioner               the
                                                                                                                                         may approve         requirements
                                                                                                                                                               of the rule
                                                                                                                                                                must be
                                                                                                                                                                satisfied

SB              Purchaser may only take      The seller must not pass possession of the goods to the purchaser unless:                 (a) the kind of       Before the
Rule 6**        possession of goods in a                                                                                                   package; and      purchaser takes
                                             (a) the goods are enclosed in a package that is:
                sealed package                                                                                                                               possession of the
                                                   (i) of an approved kind; and                                                        (b) the method of
                                                                                                                                                             goods
                                                                                                                                           sealing the
                                                  (ii) sealed by an approved method so that the goods cannot be removed from               package; and
                                                       the package without the seal being broken; and
                                                                                                                                       (c) the method of
                                             (b) the barrier copy of the invoice is attached to the exterior of the package by an          attaching the
                                                 approved method; and                                                                      barrier copy of
                                             (c) the customer copy of the invoice is placed inside the package by a method                 the invoice to
                                                 that, if possible, enables the invoice to be read without need to break the seal          the package
                                                 of the package
SB              Invoice to be retrieved at   If, before the purchaser presents himself or herself to Customs as departing                                    At the time when
Rule 7**        the point of surrender of    Australia, the purchaser surrenders the sealed package to the carrier with whom the                             the purchaser
                goods before the Customs     purchaser is to travel, the seller must retrieve the barrier copy of the invoice at the                         surrenders the
                barrier                      point of surrender of the package                                                                               sealed package

SB              Invoice to be retrieved      If the sealed package is carried beyond the Customs barrier by the purchaser in his                             After the
Rule 8**        when beyond the Customs      or her own possession, the purchaser must then surrender the sealed package to the                              purchaser
                barrier                      seller and the seller must retrieve the barrier copy of the invoice                                             presents himself
                                                                                                                                                             or herself to
                                                                                                                                                             Customs as
                                                                                                                                                             departing
                                                                                                                                                             Australia and
                                                                                                                                                             before departing
                                                                                                                                                             on the flight or
                                                                                                                                                             voyage




                                                                                                                                                                         Page 6 of 7
                                                                                                                                                              NTA submission to
                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                  Appendix 3.2 Sealed Bag System Rules Matrix


      Rule No     Summary of Rule                                             Detail of Rule                                          What the              Time when
                                                                                                                                    Commissioner                 the
                                                                                                                                     may approve           requirements
                                                                                                                                                             of the rule
                                                                                                                                                              must be
                                                                                                                                                              satisfied

SB              Sealed package to be         The seller must examine the sealed package when dealing with it under SB rule 7                               Immediately
Rule 9**        examined                     or 8 to ascertain whether it:                                                                                 before the barrier
                                                                                                                                                           copy of the
                                             (a) remains sealed; or
                                                                                                                                                           invoice is
                                             (b) has been tampered with                                                                                    retrieved under
                                                                                                                                                           SB rule 7 or 8


SB              Tampering or other           The seller must notify the Commissioner as soon as is practicable, in the approved    The form in which
Rule 10**       discrepancy in respect of    form, if the seller becomes aware that:                                               notification is to be
                sealed package is to be                                                                                            given
                                             (a) a package is no longer sealed, or has otherwise been tampered with; or
                notified
                                             (b) the goods enclosed in the package are not the goods described in the customer
                                                 copy of the invoice or the barrier copy of the invoice, as the case may be
SB              Retrieved invoices must be   The seller must validate a retrieved barrier copy of an invoice:                      The method by
Rule 11**       validated                    (a) as soon as is practicable; and                                                    which a retrieved
                                             (b) by the approved method                                                            barrier copy of an
                                                                                                                                   invoice is to be
                                                                                                                                   validated

SB              Invoices must be matched     The seller must reconcile the retrieved barrier copy of an invoice against the        Methods of
Rule 12**                                    seller’s copy of the invoice, by an approved method                                   reconciling a
                                                                                                                                   retrieved barrier
                                                                                                                                   copy of an invoice
                                                                                                                                   against the seller’s
                                                                                                                                   copy of the invoice




                                                                                                                                                                       Page 7 of 7
                                 Module 3 : GST-free and Duty free: Appendices




                               APPENDIX
                                Sealed bag sampling
                                 Health related product
                                sales to foreign visitors
NTA - The United Voice of the Australian Tourism Industry

                                                            3.3
                                            Sealed bag sales by
                                               tax free retailers
                           Comment: NTA has undertaken a detailed analysis of
                                      sealed bag sales over 3 financial years.

           Module 3: Insight B1.1: The sealed bag system is becoming a more
        Important component of Australia’s current tourist shopping arrangements
         (as the average value of tax free retailer sales increases, and as tax free
     retailer sales become an increasingly higher proportion of sealed bag sales).


       Background Information

           1 Sealed Bag Statistics

             Financial Year Summary

                               2003      2004      2005
              duty free     812,605   658,585   637,022
              tax free      337,588   314,041   334,999
                total     1,150,193   972,626   972,021


                               2003      2004      2005
              duty free        71%       68%       66%
              tax free         29%       32%       34%
                total         100%      100%      100%

#2
                                      Alternative health
                                               products
              Comment: The NTA has undertaken a detailed analysis of
               alternative health products sold in sealed bags by tax free
                 retailers to international visitors from key Asian markets.

                   Insight B1.5: The sealed bag plays a significant role in
                  facilitating sales of high yield product categories keenly
                    sought by international visitors from key Asian markets.

     These products include:

         Royal jelly
         Shark liver oil
         Shark cartilage
         Sugar cane wax
         Honey
         Placenta crème
         Lanolin crème
         Propolis toothpaste
         Liver tonic
         Heel balm
#3
                          High yield products
            Insight: The average sale value of alternative health
              products has been increasing significantly, and now
         represents one of the highest average sales (by product
                          category) of all sales in the sealed bag.




     $




#4
                                Increasing docket
                                         numbers
     Insight: Sealed bag sales of alternative health products are
          an increasingly higher %age of all tax free retailer sales




#5
                                         100,000 sealed bag
                                           sales per year
                           Insight: Sealed bag sales of alternative health products are
                             Increasing at a significant rate (now over 10% of all sealed
                                                                     bag sales per year)




     HR = Health Related
#6
                $89m total sales per
                       year
      Insight: Sealed bag sales of alternative health products
     have exceeded $89m per year, and are rising significantly




#7
                                           Sampling results
                      Comment: NTA has undertaken detailed sampling of sales
                      of alternative health products in sealed bags over 3 periods.



     Health Related Study

                                                     Qtr Ended   Qtr Ended   Qtr Ended
                                                      Sept-03     Sept-04     Sept-05

     HR dockets as % of tax free dockets                   19%         25%         28%
     HR dockets as % of total dockets                       6%          8%         10%

     Number of HR dockets in the quarter                13,025      17,141      20,268
     Total Tax Free in the quarter                      69,390      69,105      71,412
     Total Dockets in the quarter                      214,171     217,573     202,986

     Average value per docket                             781          842         957
     % related to Health                                  90%         90%         90%
     Total Value ($m)                                     9.16       14.43       19.40




#8
                                  Sampling results (2)




     Health Related Study                    Yr Ended   Yr Ended
                                              Jun-04     Jun-05

     Number of HR dockets in the year          71,562    103,352
     Total Tax Free in the year               314,041    334,999
     Total Dockets in the year                972,626    972,021

     As % of tax free dockets                     23%        31%
     As % of total dockets                         7%        11%




#9
                                 Module 3 : GST-free and Duty free: Appendices




                               APPENDIX
                   Export verification rationale
                     Customs to undertake export
                       verification for Sealed Bag
NTA - The United Voice of the Australian Tourism Industry

                                                            3.4
        Australia: The case for
     Government export verification
       for the sealed bag system



#1
                                          Parts of the
                                          sealed bag system


     • Part 1 = Export verification
     • Part 2 = Reconciliation management
     • Most discussion confuses these 2 parts
     • Australia – current situation is that industry does both
     • Export verification – provided by industry (docket pluckers
       of Duty Free Security Co Ltd (DFSec) with 100% proof of
       export
     • Reconciliation management – provided by industry =
       DFSec provides lists of collected dockets to retailers
#2
                            The status quo

                            (“Vertical world”)
            TRS Module 2                         Sealed bag Module 3
         Wholly Government run                   Wholly industry run


     G                                      I     Export verification
          Export verification



               Refund                               Reconciliation
     G                                      I        management
             management


     G   Industry Industry
                = = Government               I          =   Industry
#3
                                The future
                            (“Horizontal world”)

            TRS Module 2                           Sealed bag Module 3
             Specialist roles                         Specialist roles


     G    Export verification            I   G       Export verification




                                             I          Reconciliation
G        I Refund management                            management

              = Industry
#4
                                 Research Materials : Appendices




                                 RESEARCH
                                 MATERIALS

NTA - The United Voice of the Australian Tourism Industry
                                                                                                                   NTA submission to
                                                               Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                  Research Materials




                            NTA materials lodged – Friday, 28 October 2005

Research Materials :
Appendix 4.1 -   Author Index

Appendix 4.2 -   Short Index Volume A

Appendix 4.3 -   Short Index Volume B

Appendix 4.4 -   Bibliography
                                                                                                                                           NTA submission to
                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                 Appendix 4.1 Author Index

Appendix 4.1 Author Index

                                                     Tourist Shopping Review 2005-06
                                                              Author Index
                                         Author                                                    Folder and Tab*

 Australian Bureau of Statistics                                    B13

 Australian Customs Service                                         A1 A2 A10 A21 A22 A24 A25 A26 A27 A28 B20 B26

 Australian Duty Free Association                                   A14 A15

 Australian Taxation Office                                         A16

 Australian Tourism Commission                                      A9 A31 B14

 Australian Tourism Export Council                                  B24

 Bureau of Tourism Research                                         B28

 Canadian Department of Justice                                     CAN9

 Canadian Revenue Authority                                         CAN1


        *
            Legend
               A:     TRS Research Materials A
               B:     TRS Research Materials B
               CAN:   Canada Research Materials
               SIN:   Singapore Research Materials


Appendix4.1-AuthorIndex-28Oct-3pgs.doc                                                                                                                     1
                                                                                                                                            NTA submission to
                                                                                        Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                  Appendix 4.1 Author Index

                                                      Tourist Shopping Review 2005-06
                                                               Author Index
 Commonwealth Law Reports                                            B27

 Commonwealth Legislation and Explanatory Memoranda                  A5 A6 A7 A8 A30 B21 B22

 Department of Industry, Tourism and Resources                       A17 A18 A20 B18

 Financial Review                                                    B4 B6

 House of Representatives                                            A19

 Iceland Ministry of Finance                                         B25

 Inland Revenue Authority of Singapore                               SIN1 SIN6 SIN8 SIN9 SIN10

 Minister for Small Business and Tourism                             B3

 Nuance                                                              A12

 Productivity Commission                                             A31

 Republic of Singapore                                               SIN2 SIN3

 Revenue and Customs (United Kingdom)                                A29

 Robinsons Singapore                                                 SIN7

 Senate                                                              A11 B1



Appendix4.1-AuthorIndex-28Oct-3pgs.doc                                                                                                                      2
                                                                                                                                                      NTA submission to
                                                                                                  Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                            Appendix 4.1 Author Index

                                                           Tourist Shopping Review 2005-06
                                                                         Author Index
 Singapore, Republic of                                                        SIN2 SIN3

 (see also Inland Revenue Authority of Singapore, Robinsons Singapore,
 Singapore Customs, Singapore Retailers’ Association)

 Singapore Customs                                                             SIN5

 Singapore Retailers’ Association                                              SIN4

 Tourism Research Australia                                                    B2 B7 B8 B9 B10 B15 B16

 Tourism Council Australia                                                     A13

 Treasury, Commonwealth                                                        A3 A4 B5 A23 B23

 TTF Australia                                                                 B30

 Visa Australia                                                                B29

 World Bank                                                                    B11

 World Tourism Travel Council                                                  B12




Appendix4.1-AuthorIndex-28Oct-3pgs.doc                                                                                                                                3
                                                                                                                                                           NTA submission to
                                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                        Appendix 4.2 Short Index Volume A


Appendix 4.2 Short Index Volume A
                                                             TOURIST SHOPPING REVIEW 2005-06
                                                                   Short Index – Volume A
 A1       ACS                  TRS information brochure                                                            2005                          2pgs
 A2       ACS                  Customs website information                                                         14 Jul 05                     5pgs
 A3       Treasury             Tourist Shopping Review Issues Paper                                                Jul 05                        6pgs
 A4       Treasury             Tourist Shopping Review Terms of Reference                                          2005                          1pg
 A5       Legislation          GST Act and Regulations extracts: TRS                                               6/7/05; 26/8/04               19pgs
 A6       Legislation          GST Act and Regulations extracts: Export of goods                                   6/7/05; 26/8/04               21pgs
 A7       Legislation          Wine Equalisation Tax Act: extracts                                                 11 Apr 05                     88pgs
 A8       Legislation          Wine Equalisation Tax Regulations: extracts                                         9 Jun 05                      10pgs
 A9       ATC                  The Economic Value of Tourism for Australia: Stocktake and Update                   May 02                        97pgs
 A10      ACS                  Portfolio Budget Statement 2005-06                                                  2005                          38pgs
 A11      Senate               Select Committee on New Tax System Main Report Chapter 7                            1999                          34pgs
 A12      Nuance               Presentation Paper 1998: The GST Regulatory Environment                             Nov 98                        20pgs
 A13      TCA                  Taxation Reform Stage 3: Impact on 6 Tourism Businesses                             23 Feb 98                     55pgs
 A14      ADFA                 Presentation 1999: Impact of GST on Tourism Shopping                                17 Mar 99                     14pgs
 A15      ATO                  Making GST-Free Sales to Travellers Departing Australia- Retailer’s Guide           2001                          33pgs
 A16      DITR                 Tourism White Paper                                                                 Nov 03                        74pgs
 A17      DITR                 Tourism Green Paper                                                                 2003                          96pgs
 A18      HoR                  Report 1995: Taxing Relaxing                                                        Mar 1995                      80pgs


Appendix4.2-Shortindexvola-28Oct-1pg.Doc                                                      1
                                                                                                                                                     NTA submission to
                                                                                                 Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                  Appendix 4.2 Short Index Volume A

                                                           TOURIST SHOPPING REVIEW 2005-06
                                                                 Short Index – Volume A
 A19      DITR                 Tourism White Paper Implementation Plan                                       2004                          67pgs
 A20      ACS                  Annual Report 2003-04                                                         2004                          3pgs
 A21      ACS                  Annual Report 2001-02                                                         2002                          13pgs
 A22      Treasury             Budget Papers 2005-06: extracts                                               May 05                        2pgs
 A23      ACS                  Portfolio Budget Statement 2004-05                                            2004                          36pgs
 A24      ACS                  Complaints and Compliments: Jan to March 2005                                 Jan-Mar 05                    17pgs
 A25      ACS                  Complaints and Compliments: October to December 2004                          Oct-Dec 04                    15pgs
 A26      ACS                  Complaints and Compliments: July to September 2004                            Jul-Sep 04                    19pgs
 A27      ACS                  Complaints and Compliments: April to June 2004                                Apr-Jun 04                    19pgs
 A28      UK Customs           VAT Retail Exports                                                            Nov 2004                      24pgs
 A29      Legislation          GST amendment: Commonwealth-State Financial Arrangement                       2004                          83pgs
 A30      Prod Com             Research Paper: Assistance to Tourism Exploratory Estimates                   2005                          13pgs
 A31      ATC                  China ADS Visitor Experience Study 2003                                       2004                          7pgs




Appendix4.2-Shortindexvola-28Oct-1pg.Doc                                                     2
                                                                                                                                                              NTA submission to
                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                           Appendix 4.3 Short Index Volume B


Appendix 4.3 Short Index Volume B
                                                              TOURIST SHOPPING REVIEW 2005-06
                                                                    Short Index – Volume B
 B1       Senate               Official Hansard 15th June 2004                                                        15 Jun 04                     389pgs
 B2       TRA                  Travel Expenditure by Domestic and Int. Visitors in Australia                          2005                          20pgs
 B3       Dept Tourism         Media Release: ‘Australian Tourism a Winner with International Tourists’               20 Jul 05
 B4       Fin Review           Article, ‘Sydney’s lead in tourism shrinking’                                          20 Jul 05
 B5       Tourism/ Trsy        Joint Media Release: Review of Tourist Shopping Arrangements                           9 Aug 05                      2pgs
 B6       Fin Review           Brief: Tourist Shopping Review                                                         10 Aug 05                     1pg
 B7       TRA                  Visitor Profile: Canada, France, China, Germany, Hong Kong                             Jun 05
 B8       TRA                  Visitor Profile: India, Ireland, Italy, Japan, Korea                                   Jun 05
 B9       TRA                  Visitor Profile: Malaysia, Netherlands, NZ, Singapore, Scandinavia                     Jun 05
 B10      TRA                  Visitor Profile: Switzerland, Taiwan, Thailand, UK, USA                                Jun 05
 B11      World Bank           GDP data 2004                                                                          15 Jul 05                     4pgs
 B12      WTTC                 Report, ‘Sowing the Seeds of Growth’                                                   2005                          44pgs
 B13      ABS                  Overseas Arrivals and Departures                                                       5 Aug 05                      1pg
 B14      ATC                  Inbound Tourism Trends 2003                                                            2003                          35pgs
 B15      TRA                  Inbound Tourism Trends 2004                                                            2005                          32pgs
 B16      TRA                  Quarterly Results of International Visitor Survey (Mar 05)                             Mar 2005                      55pgs
 B17      DITR                 Enhanced Inbound Tourism Protection Background Paper                                   Aug 05                        12pgs
 B18      Netzer               Report, ‘The Economic Effects of Tax-Free Shopping for International Visitors to       Oct 95                        35pgs


Appendix4.3-Shortindexvolb-28Oct-2pgs.Doc                                                                                                                                     1
                                                                                                                                             NTA submission to
                                                                                         Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                          Appendix 4.3 Short Index Volume B

                                                            TOURIST SHOPPING REVIEW 2005-06
                                                                  Short Index – Volume B
 B19      NTA                  Media release, ‘NTA Applauds Government Plan For Japan’               5 Oct 2005                    1pg
 B20      ACS                  TRS National Overview: 5 Years of Operation                           2005                          2pgs
 B21      C’wealth             GST Explanatory Memorandum: Extracts                                  1999                          4pgs
 B22      C’wealth             TRS Regulations- original format                                      2000                          25pgs
 B23      Treasury             TRS Explanatory Statement                                             2000                          23pgs
 B24      ATEC                 Draft Tourist Shopping Review Paper                                   Aug 2005                      2pgs
 B25      Iceland              VAT Refund Regulations                                                Oct 2005                      5pgs
 B26      ACS                  Fax to Tom Thomas                                                     Oct 2004                      1pg
 B27      High Court           Commonwealth v Sterling Nicholas                                      1972                          19pgs
 B28      BTR                  Tourism’s Indirect Economic Effects                                   2001
 B29      Visa                 Trends in International Visitor Spending in Australia                 2005                          22pgs
 B30      TTF Australia        National Tourism Retail Forum – 13 May 2005                           May 2005




Appendix4.3-Shortindexvolb-28Oct-2pgs.Doc                                                                                                                    2
                                                                                                                                                           NTA submission to
                                                                                                       Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                  Appendix 4.4 Bibliography

 Appendix 4.4 Bibliography
                                                        TOURIST SHOPPING REVIEW 2005-06
                                                                  Bibliography
       VOLUME A:

  A1               ACS           TRS Information Brochure

                                 http://www.customs.gov.au/webdata/resources/files/travellers___english1.pdf

                                 Govt05-A01-TRSBrochure-2pgs-JB-CTLib


  A2               ACS           Customs Website Information

                                 http://www.customs.gov.au/site/page.cfm?u=4366#e1157

                                 Govt05-W06-CustomsTRSinfo-5pgs-JB-CTLib


  A3               Treasury      Inquiry Issues Paper




                                 Govt05-W02-Issues Paper-July-6pgs-JB-CTLib


  A4               Treasury      Inquiry Terms of Reference




                                 Govt05-W01-TermsofReference-1pg-JB-CTLib




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                          NTA submission to
                                                                                                      Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                 Appendix 4.4 Bibliography

                                                        TOURIST SHOPPING REVIEW 2005-06
                                                                  Bibliography
       VOLUME A:

  A5                             A New Tax System (Goods and Services Tax) Act

                                 •   Div 168 – Tourist Refund Scheme

                                 A New Tax System (Goods and Services Tax) Regulations

                                 •   Div 168 – Tourist Refund Scheme

                                 http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.

                                 nsf/all/search/C844A1A7DA390B16CA25703B00045874

                                 Govt05-W03-GSTExtracts-July-3pgs-JB-CTLib

                                 Govt04-W03-GSTRegulationsExtracts-Aug-16pgs-JB-CTLib

                                 A New Tax System (Goods and Services Tax) Act
  A6                             • Section 38-185 – Export of goods
                                 A New Tax System (Goods and Services Tax) Regulations
                                 • Subdivision 38-185.01 – Export of goods by travellers as accompanied baggage
                                 • Schedule 5 – Rules for the supply of goods to a relevant traveller


                                 http://www.comlaw.gov.au/ComLaw/Legislation/LegislativeInstrumentCompilation1.

                                 nsf/all/search/0A496F01418009CBCA256F71004FA6A1




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                          NTA submission to
                                                                                                      Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                 Appendix 4.4 Bibliography

                                                        TOURIST SHOPPING REVIEW 2005-06
                                                                  Bibliography
       VOLUME A:

                                 Govt05-W08-GSTRegulationsExtractsdiv38-22Jul-2pgs-WD-CTLib

                                 Govt04-W03-GSTRegulationsExtracts-Aug-16pgs-JB-CTLib

                                 Govt05-W09-GSTExtractss38-185-22Jul-3pgs-WD-CTLib


  A7                             WET- Extracts

                                 http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.

                                 nsf/all/search/63C4E8BEE23FB56FCA25702600209895

                                 Govt05-A02-WineEqualTax1999-88pgs-JB-CTLib


  A8                             WET- Regulations

                                 http://www.comlaw.gov.au/ComLaw/Legislation/LegislativeInstrumentCompilation1.

                                 nsf/all/search/3F3A3DDE3070489BCA25701B00191049

                                 Govt05-W04-WETRegulations-June-10pgs-JB-CTLib


  A9               Australian    The Economic Value of Tourism for Australia: A Post-September 2001 Stock-take & Update, May 2002
                   Tourist
                   Commission




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                        NTA submission to
                                                                                                    Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                               Appendix 4.4 Bibliography

                                                        TOURIST SHOPPING REVIEW 2005-06
                                                                  Bibliography
        VOLUME A:

                                 ATC02-H20-EconomicValueTourism01-PBoxT2-May-97pgs-JB-CTLib


  A10              ACS           ACS Portfolio Budget Statement 2005-06

                                 http://www.ag.gov.au/agd/WWW/rwpattach.nsf/VAP/(03995EABC73F94816C2AF4AA2645824B)

                                 ~06_PBS+2005-06_Customs.pdf/$file/06_PBS+2005-06_Customs.pdf

                                 Govt05-A03-ACSPortfolioBudgetStatement05-38pgs-JB-CTLib


  A11              Senate        Senate Select Committee on a New Tax System Main Report Ch 7
                   Select
                   Committee     http://www.aph.gov.au/senate/committee/gst/main/index.htm
                   on a New
                   Tax System    Senate99-W07-GSTreportCh7-34pgs-JB-CTLib


  A12              Nuance        The GST Regulatory Environment, presentation paper November 1998




                                 Nuance98-H07-GSTRegEnvironment-PBoxP1-Nov-20pgs-CS-CTLib


  A13              Tourism       Taxation Reform- Stage 3: impact on six tourism businesses, 1998
                   Council
                   Australia




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                                NTA submission to
                                                                                                            Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                       Appendix 4.4 Bibliography

                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
        VOLUME A:

                                 TCA98-H08-TaxREformImponToursmBus-PBoxP1-23Feb-55pgs-CS-CTLib


  A14              ADFA          Impact of GST on Tourism Shopping, presentation to Senate Select Committee, 17 March 1999




                                 ADFA99-H10-ImpactGSTonVisitorShopping-PBoxT2-17Mar-14pgs-JL-CTLib

  A15              ATO           Making GST-free sales to travellers departing Australia – the Retailers Guide




                                 ATO01-H19-MakingGSTFreeSalestoTravellersdepartingAus-PBoxT2-Jan-33pgs-AH-CTLib




  A16              DITR          A Medium to Long Term Strategy for Tourism: White Paper

                                 http://www.tourism.australia.com/content/About%20Us/Tourism%20White%20Paper.pdf

                                 DITR03-A02-TourismWhitePaper-20Nov-69pgs-CTLib

                                 Extracts: DITR03-W09-Whitepaperextracts-5pgs-JB-CTLib

  A17              DITR          A Medium to Long Term Strategy for Tourism: Green Paper




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                              NTA submission to
                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                     Appendix 4.4 Bibliography

                                                         TOURIST SHOPPING REVIEW 2005-06
                                                                   Bibliography
      VOLUME A:

                                 http://www.industry.gov.au/assets/documents/itrinternet/TourismGreenPaper20031107160414.pdf

                                 Gov03-H19-StratTourGreenPaper-PBoxT2-96pgs-JB-CTLib

  A18              House of      Taxing Relaxing: Report on the Inquiry into the Impact of Australia’s Taxation Regime on the Tourism Industry
                   Representa
                   tives
                   Standing
                   Committee     Parl95-H17-ReportImpactTaxonTourism-PBoxT2-Mar-80pgs-JL-CTLib
                   on
                   Banking,
                   Finance
                   and Public
                   Administrat
                   ion




  A19              DITR          Tourism White Paper Implementation Plan 2004

                                 http://www.industry.gov.au/assets/documents/itrinternet/TWPImpPlanWeb21Sept20040921142155.pdf




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                        NTA submission to
                                                                                                    Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                               Appendix 4.4 Bibliography

                                                         TOURIST SHOPPING REVIEW 2005-06
                                                                   Bibliography
      VOLUME A:

                                 Gov04-H21-WhitePaperImplementation-PBoxT2-64pgs-JB-CTLib

                                 Extracts: DITR04-W10-WhitePaperPlanextracts-3pgs-JB-CTLib




  A20              ACS           Annual Report 2003-04

                                 http://www.customs.gov.au/webdata/resources/files/CustomsAnnualReport_0304.pdf

                                 ACS04-A01-Report03-04-Sept-228pgs-JB-CTLib

                                 Extracts: ACS04-W02-AnnualReport03-04extracts-3pgs-JB-CTLib

  A21              ACS           Annual Report 2001-2 (inc. performance output measures)

                                 http://www.customs.gov.au/site/page.cfm?u=4856

                                 Hard copy: ACS04-H01-ACSAnnualRepFYs99to02-PBoxACS1-CS-CTLib

                                 Extracts: ACS02-W01-AnnualReport01-02(extracts)-13pgs-JB-CTLib

  A22              Treasury      Budget Papers 2005-06

                                 http://www.budget.gov.au/




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                         NTA submission to
                                                                                                     Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                Appendix 4.4 Bibliography

                                                        TOURIST SHOPPING REVIEW 2005-06
                                                                  Bibliography
      VOLUME A:

                                 Hard copy:

                                 Extracts: Govt05-W07-Budget05-06extracts-May-2pgs-JB-CTLib




  A23              ACS           Portfolio Budget Statement 2004-05

                                 http://www.ag.gov.au/agd/www/Budgethome2004.nsf/HeadingPagesDisplay/Budget+Papers?OpenDocument

                                 ACS04-W02-PBS04-05-36pgs-JB-CTLib

  A24              ACS           Complaints and Compliments: January to March 2005

                                 http://www.customs.gov.au/webdata/resources/files/natRep_JanMar05.pdf

                                 ACS05-A01-Complaints05-17pgs-JB-CTLib




  A25              ACS           Complaints and Compliments: October to December 2004

                                 http://www.customs.gov.au/webdata/resources/files/natRep_OctDec04.pdf

                                 ACS05-A05-ComplaintsOcttoDec-15pgs-JB-CTLib




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                             NTA submission to
                                                                                                         Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                    Appendix 4.4 Bibliography

                                                        TOURIST SHOPPING REVIEW 2005-06
                                                                  Bibliography
        VOLUME A:

  A26              ACS           Complaints and Compliments: July to September 2004

                                 http://www.customs.gov.au/webdata/resources/files/natrep_JulSep04.pdf

                                 ACS04-A04-ComplaintsJulytoSept-19pgs-JB-CTLib

  A27              ACS           Complaints and Compliments: April to June 2004

                                 http://www.customs.gov.au/webdata/resources/files/natrep_AprilJune04.pdf

                                 ACS04-A03-ComplaintsApriltoJune-19pgs-JB-CTLib

  A28              Revenue &     VAT Retail Exports
                   Customs
                   (UK)          http://customs.hmrc.gov.uk/



                                 A New Tax System (Commonwealth-State Financial Arrangement) Amendment Act 2004               [ie. A New Tax System (Commonwealth-State
  A29                            Financial Arrangement) Amendment Bill 2003]

                                 Explanatory Memorandum to A New Tax System (Commonwealth-State Financial Arrangement) Amendment Bill 2003

                                 A New Tax System (Commonwealth-State Financial Arrangement) Act 1999

                                 http://parlinfoweb.aph.gov.au/piweb/browse.aspx?NodeID=94

                                 see – CTLeg-GST




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                             NTA submission to
                                                                                                         Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                    Appendix 4.4 Bibliography

                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
        VOLUME A:

  A30              Productivity   Productivity Commission Research Paper – Assistance to Tourism: Exploratory Estimates (2005)
                   Com-
                   mission


                                  PC05-Assisttoourism-ExploratoryEstimates-7Apr05-xx-CTLib

  A31              ATC            China ADS Visitor Experience Study 2003

                                  http://www.tourism.australia.com/content/China/china_study_2003.pdf

                                  ATC04-AO2-ChineseVisitorExpenditureStudy2003-1Jul-7pgs-WD-CTLib




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                               NTA submission to
                                                                                                           Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                      Appendix 4.4 Bibliography


                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
       VOLUME B

  B1              Senate         Official Hansard Tue 15th June 2004

                                 http://www.aph.gov.au/hansard/hanssen.htm

                                 Govt04-A01-SenateHansard15Jun04reTRScostspg233-389pgs-15Jun-WD-CTLib


  B2              TRA            Main Findings - Travel Expenditure by Domestic and International Visitors in Australia’s Regions




                                 Travel Expenditure by Domestic and International Visitors in Australia’s Regions – CD format

                                 TRA05-W12-TravExpDomIntVisIn AustExtract-20pgs-JW-CTLib


  B3              Minister for   Media Release 20 Jul 05: ‘Australian Tourism a Winner with International Tourists’
                  Small
                  Business
                  and
                  Tourism


  B4              AFR            Newspaper Article 20 Jul 05 ‘Sydney’s lead in tourism shrinking’




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                              NTA submission to
                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                     Appendix 4.4 Bibliography

                                                           TOURIST SHOPPING REVIEW 2005-06
                                                                     Bibliography
       VOLUME B

  B5              Treasury/      Joint media release: Review of Tourist Shopping Arrangements
                  Tourism



                                 Brough05-W01-MediaRelease-9Aug-2pgs-JP-CTLib

  B6              Financial      Brief: Tourist Shopping Review
                  Review



                                 AFR05-A01-TRSReviewArticle-10Aug-1pgs-JP-CTLib


  B7              TRA            Visitor Profile: Canada, France, China, Germany, Hong Kong




                                 See TRA folder in CTLIb – TRA05-AO4 – TRA05-AO8


  B8              TRA            Visitor Profile: India, Ireland, Italy, Japan, Korea




                                 See TRA folder in CTLib – TRA05-AO9 – TRA05-A13


  B9              TRA            Visitor Profile: Malaysia, The Netherlands, New Zealand, Scandinavia, Singapore




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                                NTA submission to
                                                                                                            Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                       Appendix 4.4 Bibliography

                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
        VOLUME B



                                 See TRA folder in CTLIb – TRA05-AO14 – TRA05-AO18


  B10             TRA            Visitor Profile: Switzerland, Taiwan, Thailand, United Kingdon, United States of America.




                                 See TRA folder in CTLIb – TRA05-AO19 – TRA05-AO23

  B11             World Bank     Total GDP 2004




                                 WB05-AO1-World DevelopIndicatorsDatabase-15Jul-4pgs-GD-CTLib

  B12             WTTC           World Travel and Tourism Sowing the Seeds of Growth




                                 WTTC05-AO1-WorldTravel&Tourism-SowingSeedsOfGrowth-5Aug-44pgs-GD-CTLib


  B13             ABS            Overseas Arrivals and Departures, Australia – Extract of contents only




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                                 NTA submission to
                                                                                                             Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                        Appendix 4.4 Bibliography

                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
        VOLUME B

                                 ABS05-X2-OverseasArrivals&Depart-Australia-5Aug-1pg-GD-CTLib


  B14             ATC            Inbound Tourism Trends 2003




                                 ATC03-AO1-InboundTourismTrends2003-35pgs-GD-CTLib


  B15             TRA            Inbound Tourism Trends 2004




                                 TRA05-AO2-InboundTourismTrends2004-5Aug-32pgs-GD-CTLib


  B16             TRA            Quarterly Results of the International Visitor Survey, March Quarter 2005




                                 TRA05-AO3-MarchQuartelyResultsofInternationalVisitorsSurvey-March-55pgs-GD-CTLib




  B17             DITR           Backgrounder paper August 2005: Enhanced inbound tourism protection




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                              NTA submission to
                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                     Appendix 4.4 Bibliography

                                                         TOURIST SHOPPING REVIEW 2005-06
                                                                   Bibliography
        VOLUME B

                                 DITR05-A02-TourismProtectionBackgrounder-Aug-12pgs-CTLib

  B18             Netzer,        Report to Advance Ross Corporation: ‘The Economic Effects of Tax-Free Shopping for International Visitors to New York’
                  Dick



                                 Netzer-WP-W01-Economic Effects of Tax-Free Shopping for Int'l visitors to NY-Oct1995-32pgs-SB-CTLib

  B19             NTA            Media Release: ‘National Tourism Alliance Applauds Government Plan For Japan’




                                 NTA05-A16-GovtPlanJapan-5Oct-1pg-SB-CTLib

  B20             ACS            TRS National Overview: 5 Years of Operation




                                 ACS05-TRS-W06-5YrReview2-2pgs-JB-CTLib




  B21             Commonwe       GST Explanatory Memorandum: extracts
                  alth




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                              NTA submission to
                                                                                                          Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                     Appendix 4.4 Bibliography

                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
        VOLUME B

                                 Canberra Legislation Library

  B22             Commonwe       A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 4)
                  alth
                                 http://www.comlaw.gov.au/ComLaw/Legislation/LegislativeInstrument1

                                 nsf/all/search/1B97B091A8B5C5B6CA256F700080CF90

                                 Canberra Legislation Library

  B23             Treasury       TRS Explanatory Statement

                                 http://www.comlaw.gov.au/ComLaw/Legislation/LegislativeInstrument1

                                 nsf/all/search/1B97B091A8B5C5B6CA256F700080CF90

                                 Trsy00-W01-TRSexplanatorystatement-23pgs-JB-CTLib

  B24             ATEC           Review of the Administrative Arrangements for Tourist Shopping in Australia- Draft Paper




                                 ATEC05-W03-ShoppingReviewSubmission-August-2pgs-JB-CTLib




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                            NTA submission to
                                                                                                        Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                   Appendix 4.4 Bibliography

                                                         TOURIST SHOPPING REVIEW 2005-06
                                                                   Bibliography
        VOLUME B

  B25             Iceland        Government Regulation 294/1997: On the Reimbursement of Value Added Tax for Foreign Residents
                  Ministry of
                  Finance


                                 GR05-W50-GlobalRefundTranslationVAT-7Oct-5pgs-JB-CTLib

  B26             Australian     Fax to Mr Tom Thomas: Security to the Customs- Licensed Warehouse (21 October 2004)
                  Customs
                  Service


                                 DFS04-A01-CustomsSecurityFax-October-1pg-JB-CTLib

  B27             Commonwe       The Commonwealth v Sterling Nicholas Duty Free Pty Ltd (1972) 126 CLR 297
                  alth Law
                  Reports        http://www.austlii.edu.au/cgi-bin/disp.pl/au/cases/cth/HCA/1972/19.html?query=title+%28+

                                 %22+%20+sterling+nicholas+%20and+%20on+%20%22+%29

                                 CthvSterlingNicholas72-25pgs-JB-CTCases

  B28             Bureau of      Tourism’s Indirect Economic Effects, 1997-98 (Research Paper No. 6, 2001)
                  Tourism
                  Research




Appendix4.4-Bibliography-26Oct.Doc
                                                                                                                                                               NTA submission to
                                                                                                           Review of Administrative Arrangements for Tourist Shopping in Australia
                                                                                                                                                      Appendix 4.4 Bibliography

                                                          TOURIST SHOPPING REVIEW 2005-06
                                                                    Bibliography
        VOLUME B

  B29             VISA           Trends in International Visitor Spending in Australia (unpublished at 26/10/05)
                  Australia
                                 www.visa.com.au

                                 VISA-A01-VISATourismReport-22pgs-WD-CTLib

  B30             TTF            National Tourism Retail Forum - 13 May 2005
                  Australia
                                 http://www.ttf.org.au/events/forums.htm#ntretailforums




Appendix4.4-Bibliography-26Oct.Doc

								
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