A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
You must give the *recipient of a supply a notice of the amount of GST (if any) payable in relation to the supply if the supply is a *supplier-taxed offshore supply of low value goods. (2)
You must give the notice in the *approved form, and at the time the *consideration for the supply is first agreed. (3)
(a) you make a *supplier-taxed offshore supply of low value goods; and
(b) you did not give a notice under subsection (1); and
(c) the *recipient of the supply requests you to notify the recipient of the amount of GST (if any) payable in relation to the supply;
you must, within 5 *business days after the request is made, give the recipient a notice of that amount in the *approved form.
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