Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p12
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 12/33)
Character Range: 560666–563285

a notice of the amount of GST (if any) payable in relation to the supply if the supply is a *supplier‑taxed offshore supply of low value goods.
 (2) You must give the notice in the *approved form, and at the time the *consideration for the supply is first agreed.
 (3) If:
 (a) you make a *supplier‑taxed offshore supply of low value goods; and
 (b) you did not give a notice under subsection (1); and
 (c) the *recipient of the supply requests you to notify the recipient of the amount of GST (if any) payable in relation to the supply;
you must, within 5 *business days after the request is made, give the recipient a notice of that amount in the *approved form.
Note: If you do not give the notice as required by this subsection, you are liable to an administrative penalty under subsection 288‑45(2A) in Schedule 1 to the Taxation Administration Act 1953.

84‑91  The amount of GST on offshore supplies of low value goods made by redeliverers
 (1) 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).
Note: Section 9‑90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.

84‑93  Suppliers of offshore supplies of low value goods to ensure tax information is included in customs documents
 (1) If:
 (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).
Note: 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.
 (2) 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.
 (3) 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