Amendments
30 Sep 2022:
- Inserted paragraph 2.6 and amended paragraph 4.3 to explain the requirement to apply reverse charge to imported low-value goods.
- Amended paragraph 6.7 to include the value of imported low-value goods purchased in considering the liability to register for GST under reverse charge with effect from 1 Jan 2023.
- Amended paragraph 9.4 to explain that value of imported low-value goods purchased should be excluded from both the numerator and denominator of the residual input tax apportionment formula with effect from 1 Jan 2023.
- Amended paragraph 9.6 to include input tax claims incurred on low-value goods.
- Amended paragraph 11 on contact information.
- Editorial amendments to paragraph 6.8.
