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

43   Paragraph 117-5(1)(a)

Omit "Comptroller-General of Customs (within the meaning of the Customs Act 1901)", substitute "*Comptroller-General of Customs".