Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_38:p4
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 38 (pt 4/7)
Character Range: 19699–22442

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.

84‑83  Exception—when supplier reasonably believes there will be a taxable importation
 (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) An *offshore supply of low value goods is not connected with the indirect tax zone to the extent that:
 (a) the supplier takes reasonable steps to obtain information about whether or not the goods would be imported into the indirect tax zone as a *taxable importation; and
 (b) after taking those steps, 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