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
66 Limited registration entities
An election under subsection 84-140(2) of the A New Tax System (Goods and Services Tax) Act 1999 that was in effect immediately before the commencement of this item continues after that commencement as if it was an election under subsection 146-5(2) of that Act as amended by this Schedule.