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.
|
Offshore supplies that are taxable supplies under this Subdivision |
||
|---|---|---|
|
Item |
Topic |
These supplies are covered … |
|
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). |
|
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. |
|
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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
