Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_5
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 10057–11572

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.