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
64 After section 288-45 in Schedule 1
288-46 Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents
You are liable to an administrative penalty of 20 penalty units if:
(a) you are required by section 84-93 of the *GST Act to ensure that the information set out in subsection 84-93(2) of that Act is included in one or more of the documents referred to in subsection 84-93(3) of that Act; but
(b) you fail to take reasonable steps to do so.