Treasury Laws Amendment (GST Integrity) Act 2017 (76 of 2017)

Schedule 1   GST and valuable metals

A New Tax System (Goods and Services Tax) Act 1999

12   Application

(1) Division 86 of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by this Schedule, applies in relation to supplies of goods made on or after 1 April 2017.

(2) The amendment of the definition of second-hand goods in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule applies in relation to goods acquired on or after 1 April 2017.