(1) This section applies to an amount of GST on a supply (the low value goods GST ) that is taken into account in your * assessed net amount for a tax period if:
(a) you incorrectly treated the low value goods GST as payable on a supply of goods; and
(b) an importation of the goods was a * taxable importation, but was incorrectly treated as being a * non-taxable importation under section 42-15; and
(c) the * recipient of the supply is a * consumer of the supply.
(2) For the purposes of each * taxation law, the low value goods GST is taken to have always been payable on a * taxable supply until:
(a) to the extent (if any) that you have * passed on the GST to another entity--you reimburse the other entity for the passed on GST; and
(b) an entity provides to you a declaration or information that indicates that GST has been paid on the * taxable importation.