Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 1/33)
Character Range: 533388–536423

5                                                                   Low value goods—supplier believed recipient was not a consumer    an *offshore supply of low value goods if:
                                                                                                                                      (a) the supply is *connected with the indirect tax zone solely because of Subdivision 84‑C; and
                                                                                                                                      (b) under section 84‑105, the *GST law applies in relation to the supplier as if the *recipient was not a *consumer of the supply; and
                                                                                                                                      (c) the importation of the goods is not a *taxable importation on which the recipient is liable to pay GST.

 (1A) The purpose test referred to in items 1, 2 and 4 of the table in subsection (1) is that:
 (a) the *recipient of the supply acquires the thing supplied solely or partly for the purpose of an *enterprise that the recipient *carries on in the indirect tax zone; and
 (b) the recipient does not acquire the thing supplied solely for a *creditable purpose.
 (1B) However, items 3 and 5 of the table in subsection (1) only cover a supply to the extent that it is *connected with the indirect tax zone solely because of:
 (a) for item 3—paragraph 9‑25(5)(d); or
 (b) for item 5—Subdivision 84‑C.
 (2) For the purposes of this section, in determining whether the *recipient is *required to be registered, what would be the *value of such supplies (if they were *taxable supplies) is to be counted towards the recipient's *GST turnover.
 (3) This section has effect despite section 9‑5 (which is about what is a taxable supply).

84‑10  "Reverse charge" on offshore supplies
 (1) The GST on a supply that is a *taxable supply because of section 84‑5:
 (a) is payable by the *recipient of the supply; and
 (b) is not payable by the supplier.
 (2) This section has effect despite section 9‑40 (which is about liability for the GST).
 (3) If a supply is a taxable supply under both sections 9‑5 and 84‑5, GST is only payable under this section (instead of section 9‑40).

84‑12  The amount of GST on offshore supplies that are "reverse charged"
 (1) The amount of GST on a supply that is a *taxable supply because of section 84‑5 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.

84‑13  The amount of input tax credits relating to offshore supplies
 (1) The amount of the input tax credit for a *creditable acquisition that relates to a supply that is a *taxable supply because of section 84‑5 is as follows:

where:
extent of consideration is:
 (a) if the *recipient is the supplier's *associate and the supply is without