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

11   Section 195-1


valuable metal means:

(a) gold, silver or platinum; or

(b) any other substance specified for the purposes of paragraph (d) of the definition of precious metal in this section.

valuable metal threshold has the meaning given by section 86-10.