Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An importation of goods is a non - taxable importation to the extent that a supply of the goods was a * supplier - taxed offshore supply of low value goods.
Note 1: Under Subdivision 84 - C, offshore supplies of low value goods may be treated as connected with the indirect tax zone (this is not the case if the supplier reasonably believes there will be a taxable importation: see section 84 - 83).
Note 2: There are limits on refunds of excess GST paid as a result of the incorrect treatment of the supply as a taxable supply, if this section has been treated as applying: see section 142 - 16.
(2) However, this section does not apply unless the * Comptroller - General of Customs is notified that the supply was a * taxable supply at or before the time by which the * taxable importation would (apart from this section) have been made.
(3) The notice must be given, in the * approved form, by or on behalf of the importer of the goods.