84‑81 Who makes an offshore supply of lo84‑81 Who makes an offshore supply of low value goods

84‑81 Who makes an offshore supply of low value goods

(1) This section does not apply to a supply to the extent it is *connected with the indirect tax zone because of a provision of this Act other than this Subdivision. (2) This section applies in relation to an *offshore supply of low value goods, regardless of whether the *recipient of the supply is a *consumer.

Note: If the recipient is not a consumer, the entity treated as a supplier by this section must still ensure information is included in customs documents: see section 84‑91.

Operator of electronic distribution platform—extension of section 84‑55 (3) Section 84‑55 applies to a supply as if it were an *inbound intangible consumer supply if: (a) the supply is made through an *electronic distribution platform; and (b) the supply is an *offshore supply of low value goods.

Note: Section 84‑55 treats the operator of an electronic distribution platform as the supplier of supplies made through the platform.

Redeliverer (4) If a supply of goods is an *offshore supply of low value goods solely because of subsection 84‑77(3), the *redeliverer is taken, for the purposes of this Act: (a) as being the supplier of, and as making, the supply; and (b) as having made the supply for the *consideration for which it was made; and (c) as having made the supply in the course or furtherance of an *enterprise that the redeliverer *carries on. (5) Despite subsection (4), if there is more than one *redeliverer in relation to the supply, that subsection only applies to the redeliverer who is: (a) the first of the redeliverers to enter into an arrangement, with the *recipient, relating to the supply; or (b) if paragraph (a) does not apply—the first of the redeliverers to enter into an arrangement, with an *associate of the recipient, relating to the supply; or (c) if paragraphs (a) and (b) do not apply—the first of the redeliverers to enter into an arrangement, of a kind referred to in subsection 84‑77(4), relating to the supply; or (d) if paragraphs (a), (b) and (c) do not apply—the redeliverer determined in accordance with an instrument made under subsection (6). (6) The Commissioner may, by legislative instrument, make a determination specifying how a *redeliverer of *offshore supplies of low value goods is to be determined for the purposes of paragraph (5)(d). (7) Division 57 (resident agents acting for non‑residents) does not apply in relation to a supply to which subsection (4) applies.