A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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  

Note:

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    View history reference

Subdivision 84-C - Offshore supplies of low value goods    View history reference

84-77  Meaning of offshore supply of low value goods  

 View history reference

Supplies of low value goods delivered etc. into the indirect tax zone by suppliers

(1)  

A *supply of low value goods is an offshore supply of low value goods if:


(a) the supply involves the goods being brought to the indirect tax zone; and


(b) the supplier delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone.

Supplies of low value goods made through an electronic distribution platform

(2)  

Without limiting subsection (1), a *supply of low value goods is an offshore supply of low value goods if:


(a) the supply involves the goods being brought to the indirect tax zone; and


(b) the supply is made through an *electronic distribution platform; and


(c) the operator of the platform delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone.

Supplies of low value goods delivered etc. into the indirect tax zone by redeliverers

(3)  

A *supply of low value goods is an offshore supply of low value goods if:


(a) the supply involves the goods being delivered to a place outside the indirect tax zone; and


(b) a *redeliverer delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone.

(4)  

An entity is a redeliverer in relation to a *supply of low value goods if, as a result of an arrangement with the *recipient of the supply (or another entity acting on the recipient's behalf), the entity, in the course of *carrying on an enterprise:


(a) delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone; and


(b) does one or more of the following:


(i) provides use of an address outside the indirect tax zone to which the goods are delivered;

(ii) procures, arranges or facilitates use of an address outside the indirect tax zone to which the goods are delivered;

(iii) purchases the goods;

(iv) procures, arranges or facilitates purchase of the goods.

(5)  

Disregard section 84-81 in applying this section.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page