Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_38:p5
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 38 (pt 5/7)
Character Range: 22181–24864

the supplier reasonably believed that the goods would be imported into the indirect tax zone as a taxable importation.
 (3) Without limiting subsection (2), paragraph (2)(a) is taken to be satisfied if the supplier's usual business systems and processes provide the supplier with a reasonable basis for forming a reasonable belief about whether or not goods to be imported into the indirect tax zone would be imported as a *taxable importation.
 (4) For the purposes of paragraph (2)(b), the time at which the supplier must have the reasonable belief is:
 (a) if subsection 84‑81(4) (about redeliverers treated as suppliers) does not apply—at the most recent time before export that the *consideration for the supply was agreed; or
 (b) if subsection 84‑81(4) applies—at the time of delivering the goods into the indirect tax zone, or procuring, arranging or facilitating the delivery of the goods into the indirect tax zone.
 (5) This section has effect despite section 84‑75.

84‑85  Exception—when there is also a taxable importation
 (1) Subsection (2) applies to an *offshore supply of low value goods you made to the extent that:
 (a) the supply is, apart from this section, a *supplier‑taxed offshore supply of low value goods; and
 (b) an importation of the goods was a *taxable importation.
Note: This section applies if section 42‑15 has not applied to treat the importation as a non‑taxable importation.
 (2) The supply is treated as if it were not a *taxable supply if:
 (a) to the extent (if any) that you have *passed on the GST on the supply to another entity—you reimburse the other entity for the passed on GST; and
 (b) an entity provides to you a declaration or information that indicates that GST has been paid on the *taxable importation.
 (3) A supply of goods is a supplier‑taxed offshore supply of low value goods if the supply is:
 (a) an *offshore supply of low value goods; and
 (b) a taxable supply solely under section 9‑5; and
 (c) *connected with the indirect tax zone solely because of this Subdivision.

84‑87  No tax invoices or adjustment notes for offshore supplies of low value goods
 (1) You are not required to issue a *tax invoice for a *taxable supply that you make if the supply is a *supplier‑taxed offshore supply of low value goods.
 (2) You are not required to issue an *adjustment note for an *adjustment event relating to a *taxable supply that you make if the supply is a *supplier‑taxed offshore supply of low value goods.
 (3) This section has effect despite sections 29‑70 and 29‑75 (which are about tax invoices and adjustment notes).

84‑89  Notifying amounts of GST to recipients of offshore supplies of low value goods
 (1) You