Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)
Schedule 1 Extending GST to low value imported goods
Taxation Administration Act 1953
62 At the end of paragraph 284-75(4)(b) in Schedule 1
Add:
(iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made by you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84-C of that Act; and
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