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REES: Yes, but I dont think thats such an impossible argument to make

GST refund for exported assets To claim a GST refund for an asset that has been exported, you must: Notify us of your intent to export within five (5) days of the Sale closing date Pay your invoice in full (including any GST) If the asset is ex-military, obtain a Dept of Defence Export Authorisation Permit and complete a Customs Export Declaration form prior to export

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This means that, even if you know the current law , we recommend that you review all these regulations regarding the options of carrying tobacco with you both nationally and with respect to each airport and airline