A New Tax System (Goods and Services Tax) Act 1999
165-10(1)(e)
Amended by:
Treasury Laws Amendment (GST Low Value Goods) Act 2017 (assent 26/6/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl53
Commenced | Action | Note |
1/07/2017 | Insert |