84‑89 Notifying amounts of GST to recipi84‑89 Notifying amounts of GST to recipients of offshore supplies of low value goods

84‑89 Notifying amounts of GST to recipients of offshore supplies of low value goods

(1) You must give the *recipient of a supply a notice of the amount of GST (if any) payable in relation to the supply if the supply is a *supplier‑taxed offshore supply of low value goods. (2) You must give the notice in the *approved form, and at the time the *consideration for the supply is first agreed. (3) If: (a) you make a *supplier‑taxed offshore supply of low value goods; and (b) you did not give a notice under subsection (1); and (c) the *recipient of the supply requests you to notify the recipient of the amount of GST (if any) payable in relation to the supply; you must, within 5 *business days after the request is made, give the recipient a notice of that amount in the *approved form.

Note: If you do not give the notice as required by this subsection, you are liable to an administrative penalty under subsection 288‑45(2A) in Schedule 1 to the Taxation Administration Act 1953.