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Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Extending GST to low value imported goods
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After subsection 9-25(3)
- 2 Section 9-39 (table item 7)
- 3 Section 9-69 (table item 4)
- 4 Subsection 9-75(4)
- 5 Section 9-99 (table item 4A)
- 6 Section 11-99 (after table item 7)
- 7 Section 11-99 (table item 8A)
- 8 Section 25-49 (after table item 1)
- 9 Section 25-49 (table item 4)
- 10 Section 25-99 (after table item 1)
- 11 Section 25-99 (table item 1C)
- 12 Section 27-99 (table item 1AB)
- 13 Section 29-99 (table item 4A)
- 14 Section 37-1 (after table item 18)
- 15 Section 37-1 (table item 21)
- 16 Subsection 38-355(1) (table items 5 and 5A)
- 17 Subsection 38-355(1) (table items 6 and 7, column headed "These supplies are GST-free ...", before paragraph (a))
- 18 At the end of section 38-355
- 19 At the end of Division 42
- 20 Subparagraph 48-40(2)(a)(i)
- 21 Subsection 48-45(3)
- 22 Subsection 72-5(2)
- 23 Subsections 72-10(3) and 72-70(4)
- 24 Paragraph 83-5(2)(a)
- 25 Division 84 (heading)
- 26 Subdivision 84-A (heading)
- 27 Section 84-1
- 28 Section 84-5 (heading)
- 29 Subsections 84-5(1) to (1C)
- 30 Subsection 84-5(2)
- 31 Section 84-10 (heading)
- 32 Section 84-12 (heading)
- 33 Section 84-13 (heading)
- 34 Subsections 84-30(1) and (2)
- 35 Subparagraph 84-55(4)(c)(iii)
- 36 Subsection 84-60(1)
- 37 Paragraph 84-70(1)(c)
- 38 After Subdivision 84-B
- 39 Subdivision 84-C (heading)
- 40 Section 84-95
- 41 After section 84-100
- 42 Subdivision 84-D
- 43 Paragraph 117-5(1)(a)
- 44 At the end of subsection 142-5(2)
- 45 At the end of Subdivision 142-A
- 46 Paragraph 142-25(2)(a)
- 47 Paragraphs 142-25(2)(b) and (c)
- 48 Subsection 142-25(2)
- 49 After Division 144
- 50 Subsection 153-55(4A)
- 51 Subsection 153-55(4A) (note)
- 52 Subsection 153-60(3A) (note)
- 53 At the end of subsection 165-10(1)
- 53A At the end of Division 177
- 54 Section 195-1
- 55 Section 195-1 (definition of connected with the indirect tax zone)
- 56 Section 195-1 (note at the end of the definition of connected with the indirect tax zone)
- 57 Section 195-1
- 58 Section 195-1 (definition of limited registration entity)
- 59 Section 195-1
- 60 Section 195-1 (note at the end of the definition of taxable supply)
- Taxation Administration Act 1953
- 61 Subparagraph 284-75(4)(b)(ii) in Schedule 1
- 62 At the end of paragraph 284-75(4)(b) in Schedule 1
- 63 After subsection 288-45(2) in Schedule 1
- 64 After section 288-45 in Schedule 1
- 65 Application
- 66 Limited registration entities