Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)

Schedule 1   Extending GST to low value imported goods

A New Tax System (Goods and Services Tax) Act 1999

40   Section 84-95

Repeal the section, substitute:

84-95 What this Subdivision is about

A supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.

Note 1: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 9-25(5).

Note 2: Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 84-75(1).

Note 3: Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision 84-A.