A New Tax System (Goods and Services Tax) Act 1999

You are a limited registration entity for a tax period applying to you if an election under subsection (2) is in effect for you during the period.

You may, by notifying the Commissioner in the *approved form, make an election under this subsection if you are a *non‑resident who:

makes, or intends to make, one or more supplies that are:

*inbound intangible consumer supplies; or

*offshore supplies of low value goods that were, or would be, *connected with the indirect tax zone, solely because of Subdivision 84‑C; or

is, or intends to become, a *redeliverer of *offshore supplies of low value goods.

The election:

takes effect from the start of the tax period you nominate in the election; and

if your *registration is cancelled and the date of effect of the cancellation occurs after the start of that tax period—ceases to have effect on the date of effect of the cancellation; and

if paragraph (b) does not apply and, under subsection (5), you revoke the election—ceases to have effect at the start of your first tax period to start after the revocation.

However, the election never takes effect if your *registration is cancelled and the date of effect of the cancellation occurs on or before the start of the tax period you nominate in the election.

You may, by notifying the Commissioner in the *approved form, revoke an election under subsection (2).

However, subsection (5) does not apply if you have been notified that the Commissioner has decided to cancel your *registration (whether or not the cancellation has already taken effect).