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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 84 - Offshore supplies  

Subdivision 84-C - Offshore supplies of low value goods  

84-75   Supplies of low value goods that are connected with the indirect tax zone  

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 .

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 .

This section has effect in addition to section 9-25 (which is about when supplies are connected with the indirect tax zone).

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