Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)
Schedule 1 Extending GST to low value imported goods
A New Tax System (Goods and Services Tax) Act 1999
29 Subsections 84-5(1) to (1C)
Repeal the subsections, substitute:
(1) A supply is a taxable supply (except to the extent that it is *GST-free or *input taxed) if:
(a) the supply is for *consideration; and
(b) the *recipient of the supply is *registered, or *required to be registered; and
(c) the supply is covered by the third column of this table.
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Offshore supplies that are taxable supplies under this Subdivision |
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|---|---|---|
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Item |
Topic |
These supplies are covered … |
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1 |
Intangible supply - general |
a supply of anything other than goods or *real property if: (a) the supply is not *connected with the indirect tax zone; and (b) the *recipient of the supply satisfies the purpose test in subsection (1A). |
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2 |
Intangible supply - right or option |
a supply of anything other than goods or *real property if: (a) the supply is *connected with the indirect tax zone because of paragraph 9-25(5)(c); and (b) the *recipient of the supply satisfies the purpose test in subsection (1A). |
|
3 |
Intangible supply - supplier believed recipient was not a consumer |
a supply of anything other than goods or *real property if: (a) the supply is *connected with the indirect tax zone because of paragraph 9-25(5)(d); and (b) under section 84-100, the *GST law applies in relation to the supplier as if the *recipient was not an *Australian consumer of the supply; and (c) the *ABN of the recipient, or the other identifying information prescribed under subsection 84-100(4) relating to the recipient, has been disclosed to the supplier; and (d) the recipient has provided to the supplier a declaration or information that indicates that the recipient is *registered. |
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4 |
Low value goods - general |
an *offshore supply of low value goods if: (a) the supply is not*connected with the indirect tax zone; and (b) the *recipient of the supply satisfies the purpose test in subsection (1A); and (c) the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST. |
|
5 |
Low value goods - supplier believed recipient was not a consumer |
an *offshore supply of low value goods if: (a) the supply is *connected with the indirect tax zone solely because of Subdivision 84-C; and (b) under section 84-105, the *GST law applies in relation to the supplier as if the *recipient was not a *consumer of the supply; and (c) the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST. |
(1A) The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that:
(a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and
(b) the recipient does not acquire the thing supplied solely for a *creditable purpose.
(1B) However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is *connected with the indirect tax zone solely because of:
(a) for item 3 - paragraph 9-25(5)(d); or
(b) for item 5 - Subdivision 84-C.