House of Representatives
Treasury Laws Amendment (GST Integrity) Bill 2017
Explanatory Memorandum
(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann)Index
Schedule 1: GST and Valuable metals
| Bill reference | Paragraph number |
| Items 1 to 3 and 6, sections 9-69, 9-99, 37-1 and 86-1 | 1.76 |
| Items 4 and 5, paragraph 58-10(2)(b) and subsection 58-10(6) | 1.77 |
| Item 6, subsections 86-10(4) and (5) | 1.34 |
| Item 6, subparagraph 86-5(1)(c)(i) | 1.35 |
| Item 6, subparagraph 86-10(2)(a)(i) | 1.36 |
| Item 6, subparagraph 86-10(2)(a)(ii) | 1.41 |
| Item 6, paragraph 86-10(2)(b) and subsection 86-10(3) | 1.42 |
| Item 6, subsection 86-10(6) | 1.47 |
| Item 6, subparagraph 86-5(1)(c)(ii) | 1.50 |
| Item 6, subsections 86-5(2), (3) and (4) | 1.51 |
| Item 6, subsection 86-25(1) | 1.53 |
| Item 6, subsection 86-25(2) | 1.54 |
| Item 6, sections 86-15 and 86-20 | 1.57 |
| Item 6, subsection 86-5(5) and subsections 86-15(2) and 86-20(2) | 1.58 |
| Items 6 and 9, subparagraphs 195-1(c)(ii), definition of 'incidental valuable metal goods' and 86-10(2)(a)(i) and paragraphs 195-1(a) and 195-1(b), definition of 'incidental valuable metal goods' | 1.66 |
| Item 6, paragraphs 86-5(1)(a) and (b) | 1.23 |
| Items 6 and 11, subparagraph 86-5(1)(c)(i), subsection 86-10(1) and section 195-1, definition of 'valuable metal threshold' | 1.32 |
| Items 7 and 8, section 188-23 and heading to section 188-23 | 1.75 |
| Item 9, subparagraph 195-1(c)(iii) and paragraphs 195-1(a) and 195-1(b), definition of 'incidental valuable metal goods' | 1.73 |
| Item 9, section 195-1, definition of 'incidental valuable metal goods' | 1.65 |
| Item 9, subparagraph 195-1(c)(i) and paragraphs 195-1(a) and 195-1(b), definition of 'incidental valuable metal goods' | 1.68 |
| Item 9, subparagraph 195-1(c)(i), definition of 'incidental valuable metal goods' | 1.69 |
| Item 10, section 195-1, definition of 'second-hand goods' | 1.60, 1.61 |
| Item 11, section 195-1, definition of 'valuable metal' | 1.26 |
| Subitem 12(1) | 1.78 |
| Subitem 12(2) | 1.80 |