Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.81

  (1)   This section does not apply to a supply to the extent it is * connected with the indirect tax zone because of a provision of this Act other than this Subdivision.

  (2)   This section applies in relation to an * offshore supply of low value goods, regardless of whether the * recipient of the supply is a * consumer.

Note:   If the recipient is not a consumer, the entity treated as a supplier by this section must still ensure information is included in customs documents: see section   84 - 91.

Operator of electronic distribution platform--extension of section   84 - 55

  (3)   Section   84 - 55 applies to a supply as if it were an * inbound intangible consumer supply if:

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

  (b)   the supply is an * offshore supply of low value goods.

Note:   Section   84 - 55 treats the operator of an electronic distribution platform as the supplier of supplies made through the platform.

Redeliverer

  (4)   If a supply of goods is an * offshore supply of low value goods solely because of subsection   84 - 77(3), the * redeliverer is taken, for the purposes of this Act:

  (a)   as being the supplier of, and as making, the supply; and

  (b)   as having made the supply for the * consideration for which it was made; and

  (c)   as having made the supply in the course or furtherance of an * enterprise that the redeliverer * carries on.

  (5)   Despite subsection   (4), if there is more than one * redeliverer in relation to the supply, that subsection only applies to the redeliverer who is:

  (a)   the first of the redeliverers to enter into an arrangement, with the * recipient, relating to the supply; or

  (b)   if paragraph   (a) does not apply--the first of the redeliverers to enter into an arrangement, with an * associate of the recipient, relating to the supply; or

  (c)   if paragraphs   (a) and (b) do not apply--the first of the redeliverers to enter into an arrangement, of a kind referred to in subsection   84 - 77(4), relating to the supply; or

  (d)   if paragraphs   (a), (b) and (c) do not apply--the redeliverer determined in accordance with an instrument made under subsection   (6).

  (6)   The Commissioner may, by legislative instrument, make a determination specifying how a * redeliverer of * offshore supplies of low value goods is to be determined for the purposes of paragraph   (5)(d).

  (7)   Division   57 (resident agents acting for non - residents) does not apply in relation to a supply to which subsection   (4) applies.