A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
If a *supplier-taxed offshore supply of low value goods is an *offshore supply of low value goods solely because of subsection 84-77(3) , the amount of GST on the supply is 10% of the *price of the supply. (2)
This section has effect despite section 9-70 (which is about the amount of GST on taxable supplies).
Section 9-90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.
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