Treasury Laws Amendment (GST Integrity) Act 2017 (76 of 2017)
Schedule 1 GST and valuable metals
A New Tax System (Goods and Services Tax) Act 1999
10 Section 195-1 (paragraphs (a) and (b) of the definition of second-hand goods)
Repeal the paragraphs, substitute:
(a) goods (except *incidental valuable metal goods) to the extent that they consist of *valuable metal; or
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