A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.91 The amount of GST on offshore supplies of low value goods made by redeliverers
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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.