Treasury Laws Amendment (GST Integrity) Act 2017 (76 of 2017)

Schedule 1   GST and valuable metals

A New Tax System (Goods and Services Tax) Act 1999

10   Section 195-1 (paragraphs (a) and (b) of the definition of second-hand goods)

Repeal the paragraphs, substitute:

(a) goods (except *incidental valuable metal goods) to the extent that they consist of *valuable metal; or