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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.81

Who makes an offshore supply of low value goods

             (1)  This section does not apply to a supply to the extent it is * connected with the indirect tax zone because of a provision of this Act other than this Subdivision.

             (2)  This section applies in relation to an * offshore supply of low value goods, regardless of whether the * recipient of the supply is a * consumer.

Note:          If the recipient is not a consumer, the entity treated as a supplier by this section must still ensure information is included in customs documents: see section 84-91.

Operator of electronic distribution platform--extension of section 84-55

             (3)  Section 84-55 applies to a supply as if it were an * inbound intangible consumer supply if:

                     (a)  the supply is made through an * electronic distribution platform; and

                     (b)  the supply is an * offshore supply of low value goods.

Note:          Section 84-55 treats the operator of an electronic distribution platform as the supplier of supplies made through the platform.

Redeliverer

             (4)  If a supply of goods is an * offshore supply of low value goods solely because of subsection 84-77(3), the * redeliverer is taken, for the purposes of this Act:

                     (a)  as being the supplier of, and as making, the supply; and

                     (b)  as having made the supply for the * consideration for which it was made; and

                     (c)  as having made the supply in the course or furtherance of an * enterprise that the redeliverer * carries on.

             (5)  Despite subsection (4), if there is more than one * redeliverer in relation to the supply, that subsection only applies to the redeliverer who is:

                     (a)  the first of the redeliverers to enter into an arrangement, with the * recipient, relating to the supply; or

                     (b)  if paragraph (a) does not apply--the first of the redeliverers to enter into an arrangement, with an * associate of the recipient, relating to the supply; or

                     (c)  if paragraphs (a) and (b) do not apply--the first of the redeliverers to enter into an arrangement, of a kind referred to in subsection 84-77(4), relating to the supply; or

                     (d)  if paragraphs (a), (b) and (c) do not apply--the redeliverer determined in accordance with an instrument made under subsection (6).

             (6)  The Commissioner may, by legislative instrument, make a determination specifying how a * redeliverer of * offshore supplies of low value goods is to be determined for the purposes of paragraph (5)(d).

             (7)  Division 57 (resident agents acting for non-residents) does not apply in relation to a supply to which subsection (4) applies.



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