(1) An * offshore supply of low value goods is connected with the indirect tax zone if the * recipient of the supply is a * consumer of the supply.
Note: There is an exception to this rule if the supplier reasonably believes there will be a taxable importation of the goods: see section 84-83.
(2) An entity is a consumer of a supply made to the entity if:
(a) the entity is not * registered; or
(b) if the entity is registered--the entity does not acquire the thing supplied solely or partly for the purpose of an * enterprise that the entity * carries on in the indirect tax zone.
Note: A supplier may treat a recipient as not being a consumer if the supplier reasonably believes (based on certain information) that to be the case: see section 84-105.
(3) This section has effect in addition to section 9- 25 (which is about when supplies are connected with the indirect tax zone).