The Cabinet may issue a resolution applying the Tax Refunds for Tourists Scheme determining the following:

1. The effective date of the Scheme;

2. The mechanism for tax refunds;

3. Controls on claiming tax refunds;

4. Processes for any verifications to be made under the Scheme;

5. Any other conditions or procedures deemed necessary by the Cabinet for application of the Scheme.

The following conditions shall apply to the Tax Refunds for Tourists Scheme:

1. The goods subject to the Tax Refunds for Tourists Scheme shall be supplied to an overseas tourist who is in the State during the purchase of the goods from the supplier.

2. At the date of supply, the overseas tourist shall intend to depart from the State within [ninety (90) days] ^[G89]from the date of supply, accompanied by the purchased goods.

3. The relevant goods shall be exported by the overseas tourist to a place outside the applying states within (90) days from the date of supply, subject to the conditions and verification procedures as may be imposed by the Authority.

The 'overseas tourist' means any natural person who is not resident in any of the applying states and is not a crew member on a flight or aircraft leaving an applying state.

The Authority may publish a list of goods that shall not be subject to the Tax Refunds for Tourists Scheme.