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

44   At the end of subsection 142-5(2)

Add:

; (c) an amount of GST to which section 142-16 (about low value goods) applies.

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