Treasury Laws Amendment (GST Integrity) Act 2017 (76 of 2017)

Schedule 1   GST and valuable metals

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

7   Section 188-23 (heading)

Repeal the heading, substitute:

188-23 Supplies "reverse charged" under Division 83 or 86 not to be included in a recipient's GST turnover