A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 84 - Offshore supplies  

Subdivision 84-C - Offshore supplies of low value goods  

84-81   Who makes an offshore supply of low value goods  

(1)    
This section does not apply to a supply to the extent it is *connected with the indirect tax zone because of a provision of this Act other than this Subdivision.

(2)    
This section applies in relation to an *offshore supply of low value goods, regardless of whether the *recipient of the supply is a *consumer.

Note:

If the recipient is not a consumer, the entity treated as a supplier by this section must still ensure information is included in customs documents: see section 84-91 .

Operator of electronic distribution platform - extension of section 84-55

(3)    
Section 84-55 applies to a supply as if it were an *inbound intangible consumer supply if:

(a) the supply is made through an *electronic distribution platform; and

(b) the supply is an *offshore supply of low value goods.

Note:

Section 84-55 treats the operator of an electronic distribution platform as the supplier of supplies made through the platform.

Redeliverer

(4)    
If a supply of goods is an *offshore supply of low value goods solely because of subsection 84-77(3) , the *redeliverer is taken, for the purposes of this Act:

(a) as being the supplier of, and as making, the supply; and

(b) as having made the supply for the *consideration for which it was made; and

(c) as having made the supply in the course or furtherance of an *enterprise that the redeliverer *carries on.

(5)    
Despite subsection (4), if there is more than one *redeliverer in relation to the supply, that subsection only applies to the redeliverer who is:

(a) the first of the redeliverers to enter into an arrangement, with the *recipient, relating to the supply; or

(b) if paragraph (a) does not apply - the first of the redeliverers to enter into an arrangement, with an *associate of the recipient, relating to the supply; or

(c) if paragraphs (a) and (b) do not apply - the first of the redeliverers to enter into an arrangement, of a kind referred to in subsection 84-77(4) , relating to the supply; or

(d) if paragraphs (a), (b) and (c) do not apply - the redeliverer determined in accordance with an instrument made under subsection (6).

(6)    
The Commissioner may, by legislative instrument, make a determination specifying how a *redeliverer of *offshore supplies of low value goods is to be determined for the purposes of paragraph (5)(d).

(7)    
Division 57 (resident agents acting for non-residents) does not apply in relation to a supply to which subsection (4) applies.