Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p13
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 13/33)
Character Range: 563013–565763

declaration (within the meaning of the Customs Act 1901);
 (b) an import declaration advice (within the meaning of that Act);
 (c) a self‑assessed clearance declaration (within the meaning of that Act);
 (d) a self‑assessed clearance declaration advice (within the meaning of that Act);
 (e) a document of a kind specified in an instrument made under subsection (4).
 (4) The Commissioner may, by legislative instrument, make a determination specifying kinds of documents for the purposes of paragraph (3)(e).

Subdivision 84‑D—Consumers of offshore supplies

84‑95  What this Subdivision is about
      A supplier is treated in some situations to be making a supply to an entity that is not a consumer, or not an Australian consumer.
Note 1: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 9‑25(5).
Note 2: Whether the recipient of an offshore supply of low value goods is a consumer is one of the tests for whether the supply is connected with the indirect tax zone: see subsection 84‑75(1).
Note 3: Supplies affected by this Subdivision may be supplies that are taxable supplies, and reverse charged, under Subdivision 84‑A.

84‑100  When entities are treated as not being Australian consumers
 (1) The *GST law applies in relation to you as if another entity was not an *Australian consumer of a supply if:
 (a) you take reasonable steps to obtain information about whether or not the other entity is an Australian consumer of the supply; and
 (b) after taking those steps, you reasonably believe that the other entity is not an Australian consumer of the supply.
 (2) Without limiting subsection (1), the *GST law applies in relation to you as if another entity was not an *Australian consumer of a supply if:
 (a) your usual business systems and processes provide you with a reasonable basis for forming a reasonable belief about whether the other entity is an Australian consumer of the supply; and
 (b) you reasonably believe that the other entity is not an Australian consumer of the supply.
 (3) For the purposes of subsections (1) and (2), to the extent that your belief that the other entity is not an *Australian consumer of the supply is based on the other entity being *registered, your belief is reasonable only if:
 (a) the other entity's *ABN, or the other identifying information prescribed under subsection (4) relating to the other entity, has been disclosed to you; and
 (b) the other entity has provided to you a declaration or information that indicates that the other entity is registered.
 (4) The Commissioner may, by legislative instrument, prescribe identifying information for the purposes of