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  

84-89   Notifying amounts of GST to recipients of offshore supplies of low value goods  

(1)    
You must give the *recipient of a supply a notice of the amount of GST (if any) payable in relation to the supply if the supply is a *supplier-taxed offshore supply of low value goods.

(2)    
You must give the notice in the *approved form, and at the time the *consideration for the supply is first agreed.

(3)    
If:

(a) you make a *supplier-taxed offshore supply of low value goods; and

(b) you did not give a notice under subsection (1); and

(c) the *recipient of the supply requests you to notify the recipient of the amount of GST (if any) payable in relation to the supply;

you must, within 5 *business days after the request is made, give the recipient a notice of that amount in the *approved form.

Note:

If you do not give the notice as required by this subsection, you are liable to an administrative penalty under subsection 288-45(2A) in Schedule 1 to the Taxation Administration Act 1953 .