Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.75

Supplies of low value goods that are connected with the indirect tax zone

             (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).



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