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
56 Section 195-1 (note at the end of the definition of connected with the indirect tax zone)
Repeal the note, substitute:
Note: This meaning is also affected by sections 9-26, 84-83 and 96-5.