Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p9
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 9/33)
Character Range: 553346–556014

if it were a separate supply that is not a supply of low value goods.

Low value goods
 (3) This subsection covers goods if:
 (a) the *customs value of the goods is $1,000 or less; and
 (b) the goods are not tobacco, tobacco products or alcoholic beverages.
 (4) Work out the *customs value of goods for the purposes of this section at the time when the *consideration for the supply was first agreed, and as if:
 (a) the goods were exported from the country from which they were brought to the indirect tax zone; and
 (b) the goods were imported into Australia; and
 (c) the agreement for the supply was an agreement for the importation and for the exportation; and
 (d) to the extent that working out the value involves an assumption about the way in which the Collector (within the meaning of the Customs Act 1901) will exercise a discretion—the Collector exercised that discretion in a reasonable manner in accordance with law; and
 (e) if an amount to be taken into account in working out that value is not an amount in Australian currency, the amount so taken into account is the equivalent in Australian currency of that amount, ascertained in any of the following ways:
 (i) in the way provided in section 161J of the Customs Act 1901;
 (ii) in the manner determined by the Commissioner under subsection (5) of this section.
 (5) The Commissioner may, by legislative instrument, determine a manner of ascertaining an amount in Australian currency for the purposes of paragraph (4)(e).
 (6) Disregard section 84‑81 in applying this section.

84‑81  Who makes an offshore supply of low value goods
 (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