Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)

Schedule 1   Extending GST to low value imported goods

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

16   Subsection 38-355(1) (table items 5 and 5A)

Omit "subject to subsection (2)", substitute "subject to subsections (2) and (3)".