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  

84-93   Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents  


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

(b) you are *registered, or *required to be registered;

you must ensure that the information set out in subsection (2) is included in one or more of the documents referred to in subsection (3) (regardless of whether or not the supply is *connected with the indirect tax zone).


If you do not ensure the information is included, you are liable to an administrative penalty under section 288-46 in Schedule 1 to the Taxation Administration Act 1953 .

For the purposes of subsection (1), the information is as follows:

(a) your registration number;

(b) if the *recipient ' s *ABN has been disclosed to you - that ABN;

(c) the extent (if any) to which you are treating the supply as a *taxable supply.

For the purposes of subsection (1), the documents are as follows:

(a) an import declaration (within the meaning of the Customs Act 1901 );

(b) an import declaration advice (within the meaning of that Act);

(c) a self-assessed clearance declaration (within the meaning of that Act);

(d) a self-assessed clearance declaration advice (within the meaning of that Act);

(e) a document of a kind specified in an instrument made under subsection (4).

The Commissioner may, by legislative instrument, make a determination specifying kinds of documents for the purposes of paragraph (3)(e).


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.