A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
This section does not apply to a supply to the extent it is *connected with the indirect tax zone because of a provision of this Act other than this Subdivision. (2)
This section applies in relation to an *offshore supply of low value goods, regardless of whether the *recipient of the supply is a *consumer.
If the recipient is not a consumer, the entity treated as a supplier by this section must still ensure information is included in customs documents: see section 84-91 .Operator of electronic distribution platform - extension of section 84-55 (3)
Section 84-55 applies to a supply as if it were an *inbound intangible consumer supply if:
(a) the supply is made through an *electronic distribution platform; and
(b) the supply is an *offshore supply of low value goods.
Section 84-55 treats the operator of an electronic distribution platform as the supplier of supplies made through the platform.Redeliverer (4)
If a supply of goods is an *offshore supply of low value goods solely because of subsection 84-77(3) , the *redeliverer is taken, for the purposes of this Act:
(a) as being the supplier of, and as making, the supply; and
(b) as having made the supply for the *consideration for which it was made; and
(c) as having made the supply in the course or furtherance of an *enterprise that the redeliverer *carries on. (5)
Despite subsection (4), if there is more than one *redeliverer in relation to the supply, that subsection only applies to the redeliverer who is:
(a) the first of the redeliverers to enter into an arrangement, with the *recipient, relating to the supply; or
(b) if paragraph (a) does not apply - the first of the redeliverers to enter into an arrangement, with an *associate of the recipient, relating to the supply; or
(c) if paragraphs (a) and (b) do not apply - the first of the redeliverers to enter into an arrangement, of a kind referred to in subsection 84-77(4) , relating to the supply; or
(d) if paragraphs (a), (b) and (c) do not apply - the redeliverer determined in accordance with an instrument made under subsection (6). (6)
The Commissioner may, by legislative instrument, make a determination specifying how a *redeliverer of *offshore supplies of low value goods is to be determined for the purposes of paragraph (5)(d). (7)
Division 57 (resident agents acting for non-residents) does not apply in relation to a supply to which subsection (4) applies.