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
11 Section 195-1
Insert:
valuable metal means:
(a) gold, silver or platinum; or
(b) any other substance specified for the purposes of paragraph (d) of the definition of precious metal in this section.
valuable metal threshold has the meaning given by section 86-10.
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