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  

84-91   The amount of GST on offshore supplies of low value goods made by redeliverers  

(1)    
If a *supplier-taxed offshore supply of low value goods is an *offshore supply of low value goods solely because of subsection 84-77(3) , the amount of GST on the supply is 10% of the *price of the supply.

(2)    
This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).

Note:

Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.