A New Tax System (Goods and Services Tax) Act 1999
84‑85 Exception—when there is also a tax84‑85 Exception—when there is also a taxable importation
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84‑85 Exception—when there is also a taxable importation
(1) Subsection (2) applies to an *offshore supply of low value goods you made to the extent that: (a) the supply is, apart from this section, a *supplier‑taxed offshore supply of low value goods; and (b) an importation of the goods was a *taxable importation.
Note: This section applies if section 42‑15 has not applied to treat the importation as a non‑taxable importation.
(2) The supply is treated as if it were not a *taxable supply if: (a) to the extent (if any) that you have *passed on the GST on the supply to another entity—you reimburse the other entity for the passed on GST; and (b) an entity provides to you a declaration or information that indicates that GST has been paid on the *taxable importation. (3) A supply of goods is a supplier‑taxed offshore supply of low value goods if the supply is: (a) an *offshore supply of low value goods; and (b) a taxable supply solely under section 9‑5; and (c) *connected with the indirect tax zone solely because of this Subdivision.