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  

84-85   Exception - when there is also a taxable importation  

Subsection (2) applies to an *offshore supply of low value goods you made to the extent that:

(a) the supply is, apart from this section, a *supplier-taxed offshore supply of low value goods; and

(b) an importation of the goods was a *taxable importation.


This section applies if section 42-15 has not applied to treat the importation as a non-taxable importation.

The supply is treated as if it were not a *taxable supply if:

(a) to the extent (if any) that you have *passed on the GST on the supply to another entity - you reimburse the other entity for the passed on GST; and

(b) an entity provides to you a declaration or information that indicates that GST has been paid on the *taxable importation.

A supply of goods is a supplier-taxed offshore supply of low value goods if the supply is:

(a) an *offshore supply of low value goods; and

(b) a taxable supply solely under section 9-5 ; and

(c) *connected with the indirect tax zone solely because of this Subdivision.

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