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
17 Subsection 38-355(1) (table items 6 and 7, column headed "These supplies are GST-free ...", before paragraph (a))
Insert:
subject to subsection (3):