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
26 Subdivision 84-A (heading)
Repeal the heading, substitute:
Subdivision 84-A - Offshore supplies that are taxable supplies, and "reverse charged", under this Subdivision
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