•  

    ato

     
    • Go to ato.gov.au
    • ATO Community Beta
    • Tax Topics A-Z
    • Legal Database
    • Login
     
     
  • Australian Taxation Office

     
  • Legal database
Legal database
  • Legal database

    • Search
      • Quick search
      • Advanced search
      • Last search results
    • Browse
      • Browse all
      • Legislation
      • Public rulings
      • Practical compliance guidelines
      • Cases
      • Decision impact statements
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Edited private advice
    • Quick access
      • Public rulings and determinations
      • Practical compliance guidelines
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Legislation
      • Edited private advice
    • Help
      • Accessing a known document
      • Doing a quick search
      • Doing an advanced search
      • Interpreting your search results
      • Viewing documents
      • Providing the history of documents
      • Browsing to documents
      • About the Legal database
      • Contact us
EmailPrint
Back to browse7 related documents
  • 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

Back to top

 

Footer

  • About ATO

    About ATO ? Toggle visibility of this section

    • About us
    • Contact us
    • Consultation
    • Careers
    • Media centre
    • Taxpayers' Charter
    • Research and statistics
    • Subscribe
    • Privacy

    Related sites

    Related sites ? Toggle visibility of this section

    • Australian Business Register
    • Tax Practitioners Board
    • More related sites

    Tools

    Tools ? Toggle visibility of this section

    • Forms and instructions
    • Tax rates and codes
    • Calculators and tools
    • Order publications
    • ATO app including myDeductions

    Using ato.gov.au

    Using ato.gov.au ? Toggle visibility of this section

    • Accessibility
    • Smarter searching
    • Languages
    • Acknowledgment of country
    • Our commitment to you
    • Disclaimer
    • Definitions
    • A-Z Index
    • What's new
      • All
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
    • Report tax evasion
      • The fight against tax crime
      • Tax evasion reporting form
      • Report avoidance schemes
    • Sitemap
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
      • General

    Help for taxpayers

    Help for taxpayers ? Toggle visibility of this section

    • Aboriginal and Torres Strait Islander people
    • Education zone
    • Freedom of information
    • Getting help with your tax
      • Do you need to lodge a tax return?
      • Appoint someone to act on your behalf
      • Tax help program
      • Help for small business
    • Norfolk Island tax and super
    • Online security
    • Other languages
    • People with disability

    Law rulings and policy

    Law rulings and policy ? Toggle visibility of this section

    • ATO advice and guidance
    • New legislation
    • Legal database

    Getting it right

    Getting it right ? Toggle visibility of this section

    • Your rights and obligations
    • Tax planning
    • Fix a mistake or amend a return
    • Dispute or object to an ATO decision
    • The fight against tax crime
    • Tax avoidance taskforce
    • Tax and Corporate Australia
    • Tax and individuals - not in business
    • Tax and small business
  • Australian Taxation Office ©

    Working for all Australians

    Connect with us on... Facebook YouTube Twitter LinkedIn RSS

    © Commonwealth of Australia

  • Our commitment to you

    We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

    If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

    Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

    If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

    Copyright notice

    © Australian Taxation Office for the Commonwealth of Australia

    You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Build: 2017.08.14.1