CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
84‑91 The amount of GST on offshore supp84‑91 The amount of GST on offshore supplies of low value goods made by redeliverers
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84‑91 The amount of GST on offshore supplies of low value goods made by redeliverers
(1) If a *supplier‑taxed offshore supply of low value goods is an *offshore supply of low value goods solely because of subsection 84‑77(3), the amount of GST on the supply is 10% of the *price of the supply. (2) This section has effect despite section 9‑70 (which is about the amount of GST on taxable supplies).
Note: Section 9‑90 (rounding of amounts of GST) can apply to amounts of GST worked out using this section.