(1) You must give the * recipient of a supply a notice of the amount of GST (if any) payable in relation to the supply if the supply is a * supplier-taxed offshore supply of low value goods.
(2) You must give the notice in the * approved form, and at the time the * consideration for the supply is first agreed.
(a) you make a * supplier-taxed offshore supply of low value goods; and
(b) you did not give a notice under subsection (1); and
(c) the * recipient of the supply requests you to notify the recipient of the amount of GST (if any) payable in relation to the supply;
you must, within 5 * business days after the request is made, give the recipient a notice of that amount in the * approved form.
Note: If you do not give the notice as required by this subsection, you are liable to an administrative penalty under subsection 288-45(2A) in Schedule 1 to the Taxation Administration Act 1953 .