Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p7
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 7/33)
Character Range: 548594–551242

supplier of an offshore supply of low value goods, if the entity is the operator of an electronic distribution platform through which the supply is made, or the entity is a redeliverer of the goods.
      The result is that the operator or redeliverer, instead of the supplier, counts the supplies towards its GST turnover and pays GST on the supplies.
      Suppliers of offshore supplies of low value goods are not required to issue tax invoices and adjustment notes, but they must ensure relevant information is included in customs documents.
Note 1: The supplies will need to meet other requirements in order to be taxable supplies: see section 9‑5.
Note 2: Offshore supplies of low value goods that are not connected with the indirect tax zone under this Subdivision may be taxable supplies, and "reverse‑charged", under Subdivision 84‑A.

84‑75  Supplies of low value goods that are connected with the indirect tax zone
 (1) An *offshore supply of low value goods is connected with the indirect tax zone if the *recipient of the supply is a *consumer of the supply.
Note: There is an exception to this rule if the supplier reasonably believes there will be a taxable importation of the goods: see section 84‑83.
 (2) An entity is a consumer of a supply made to the entity if:
 (a) the entity is not *registered; or
 (b) if the entity is registered—the entity does not acquire the thing supplied solely or partly for the purpose of an *enterprise that the entity *carries on in the indirect tax zone.
Note: A supplier may treat a recipient as not being a consumer if the supplier reasonably believes (based on certain information) that to be the case: see section 84‑105.
 (3) This section has effect in addition to section 9‑25 (which is about when supplies are connected with the indirect tax zone).

84‑77  Meaning of offshore supply of low value goods

Supplies of low value goods delivered etc. into the indirect tax zone by suppliers
 (1) A *supply of low value goods is an offshore supply of low value goods if:
 (a) the supply involves the goods being brought to the indirect tax zone; and
 (b) the supplier delivers the goods into the indirect tax zone, or procures, arranges or facilitates the delivery of the goods into the indirect tax zone.

Supplies of low value goods made through an electronic distribution platform
 (2) Without limiting subsection (1), a *supply of low value goods is an offshore supply of low value goods if:
 (a) the supply involves the goods being brought to the indirect tax zone; and
 (b) the supply is made through an *electronic distribution platform; and
 (c) the operator of the platform delivers the