84‑75 Supplies of low value goods that a84‑75 Supplies of low value goods that are connected with the indirect tax zone

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).