Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.91

  (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.