Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)

Schedule 1   Extending GST to low value imported goods

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

54   Section 195-1


business day has the meaning given by subsection 995-1(1) of the *ITAA 1997.

Comptroller-General of Customs has the same meaning as in the Customs Act 1901.