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

17   Subsection 38-355(1) (table items 6 and 7, column headed "These supplies are GST-free ...", before paragraph (a))

Insert:

subject to subsection (3):