Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.89

  (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 .