2019, English, Article, Report, Government publication edition: Management of the Tourist Refund Scheme : Department of Home Affairs, Department of the Treasury, Australian Taxation Office / Australian National Audit Office. Australian National Audit Office, (author,)

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Management of the Tourist Refund Scheme : Department of Home Affairs, Department of the Treasury, Australian Taxation Office / Australian National Audit Office
 
Bookmark: https://trove.nla.gov.au/version/264908464
Physical Description
  • 64 pages : colour illustrations ; 25 cm.
Published
  • Barton, ACT : Australian National Audit Office, 2019.
Language
  • English

Edition details

Title
  • Management of the Tourist Refund Scheme : Department of Home Affairs, Department of the Treasury, Australian Taxation Office /​ Australian National Audit Office.
Author
  • Australian National Audit Office, (author,)
Published
  • Barton, ACT : Australian National Audit Office, 2019.
Copyright
  • ©2019.
Content Types
  • text
Carrier Types
  • volume
Physical Description
  • 64 pages : colour illustrations ; 25 cm.
Series
Subjects
Summary
  • "Under the Tourist Refund Scheme (TRS), travellers leaving Australia can claim a refund of the Goods and Services Tax (GST) and Wine Equalisation Tax (WET) that they have paid on goods that they have purchased in Australia within the previous 60 days.1 Refunding the GST and WET reflects the fact that they are domestic taxes levied on goods or services that are consumed in Australia and so do not apply to exports. Around 60 countries around the world also have such schemes and promote the availability of refunds as an incentive for tourists to spend money in their countries.The Australian Taxation Office (ATO) believes that Australia is the only country that allows its citizens and residents to participate in the scheme. ... The objective of this audit was to examine whether the TRS is being effectively administered, with the appropriate management of risks."--Page 7.
Notes
  • Series title on cover: Performance audit report.
  • Includes bibliographical references.
  • Also available online.
  • © Commonwealth of Australia 2019
Terms of Use
  • Except or the content in this document supplied by third parties, the Australian Audit Office logo, the Commonwealth Coat of Arms, and any material protected by a trade mark, this document is licensed by the Australian National Audit Office for use under the terms of a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Australia licence.
Language
  • English
ISBN
  • 9781760334925
Libraries Australia ID
Contributed by
Libraries Australia

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