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
59 Section 195-1
Insert:
offshore supply of low value goods has the meaning given by section 84-77.
redeliverer , of a *supply of low value goods, has the meaning given by subsection 84-77(4).
supplier-taxed offshore supply of low value goods has the meaning given by section 84-85.
supply of low value goods has the meaning given by section 84-79.
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