A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
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.(2)
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. (3)
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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