The reform

The reform

1. Make supplies of goods valued at $1000 or less at the time of supply connected with the ITZ if the goods are, broadly, purchased bly consumers and are brought to the ITZ with the assistance of the supplier

2. Treat the operator of an electronic distribution platform as the supplier of low value goods if the goods are purchased through the platform by consumers and brought to the ITZ with the assistance of either the supplier or operator

3. Treat redeliverers as the suppliers of low value goods if the goods are delivered outside the ITZ as part of the supply and the redeliverer assists with their delivery into the ITZ as part of, broadly, a shopping or mailbox service that it provides under an arrangement with the consumer

4. allow non-resident suppliers of low value goods that are connected with the ITZ only because of these amendments to elect to be limited registration entities

5. Prevent double taxation by making importations of goods non-taxable importations if the supply of the doods is a taxable supply only as a result of these amendments and notice is provided in the approved form