A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
An *offshore supply of low value goods is connected with the indirect tax zone if the *recipient of the supply is a *consumer of the supply.
There is an exception to this rule if the supplier reasonably believes there will be a taxable importation of the goods: see section 84-83 .(2)
An entity is a consumer of a supply made to the entity if:
(a) the entity is not *registered; or
(b) if the entity is registered - the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on in the indirect tax zone.
A supplier may treat a recipient as not being a consumer if the supplier reasonably believes (based on certain information) that to be the case: see section 84-105 .(3)
This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone).