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
18 At the end of section 38-355
Add:
(3) Items 5 and 5A, paragraphs (b) to (d) of item 6, and paragraphs (b) and (c) of item 7, in the table in subsection (1) do not apply to a supply to the extent that:
(a) the supply is, or relates to, the *international transport of goods; and
(b) the supplier is a *redeliverer that is treated as the supplier of the goods under subsection 84-81(4); and
(c) the supply of the goods is a *taxable supply.
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