Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.91

The amount of GST on offshore supplies of low value goods made by redeliverers

             (1)  If a * supplier-taxed offshore supply of low value goods is an * offshore supply of low value goods solely because of subsection 84-77(3), the amount of GST on the supply is 10% of the * price of the supply.

             (2)  This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).

Note:          Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.



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