(a) you make an * offshore supply of low value goods; and
(b) you are * registered, or * required to be registered;
you must ensure that the information set out in subsection (2) is included in one or more of the documents referred to in subsection (3) (regardless of whether or not the supply is * connected with the indirect tax zone).
Note: If you do not ensure the information is included, you are liable to an administrative penalty under section 288-46 in Schedule 1 to the Taxation Administration Act 1953 .
(2) For the purposes of subsection (1), the information is as follows:
(a) your registration number;
(b) if the * recipient's * ABN has been disclosed to you--that ABN;
(c) the extent (if any) to which you are treating the supply as a * taxable supply.
(3) For the purposes of subsection (1), the documents are as follows:
(a) an import declaration (within the meaning of the Customs Act 1901 );
(b) an import declaration advice (within the meaning of that Act);
(c) a self-assessed clearance declaration (within the meaning of that Act);
(d) a self-assessed clearance declaration advice (within the meaning of that Act);
(e) a document of a kind specified in an instrument made under subsection (4).
(4) The Commissioner may, by legislative instrument, make a determination specifying kinds of documents for the purposes of paragraph (3)(e).