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

35   Subparagraph 84-55(4)(c)(iii)

Omit "set the terms and conditions", substitute "(whether directly or indirectly) set any of the terms and conditions".