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

34   Subsections 84-30(1) and (2)

Omit "paragraph 84-5(1)(ca)", substitute "paragraph 84-5(1A)(b)".