For you to be liable for GST on a taxable supply, the supply must be connected with the indirect tax zone. This draft Guideline discusses when a supply of low value goods will be connected with the indirect tax zone because of the proposed amendments. This will be relevant to suppliers, operators of electronic distribution platforms (EDP) and redeliverers.
The draft Guideline also discusses:
- how to calculate the GST payable on a supply of low value goods
- the rules to prevent double taxation of goods, and to correct errors or deal with changes in the GST treatment of a supply
- how the rules interact with other rules under which supplies are connected with the indirect tax zone.
Please click
HERE to view the draft Guideline.