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.