Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.85

  (1)   Subsection   (2) applies to an * offshore supply of low value goods you made to the extent that:

  (a)   the supply is, apart from this section, a * supplier - taxed offshore supply of low value goods; and

  (b)   an importation of the goods was a * taxable importation.

Note:   This section applies if section   42 - 15 has not applied to treat the importation as a non - taxable importation.

  (2)   The supply is treated as if it were not a * taxable supply if:

  (a)   to the extent (if any) that you have * passed on the GST on the supply 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.

  (3)   A supply of goods is a supplier - taxed offshore supply of low value goods if the supply is:

  (a)   an * offshore supply of low value goods; and

  (b)   a taxable supply solely under section   9 - 5; and

  (c)   * connected with the indirect tax zone solely because of this Subdivision.