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

26   Subdivision 84-A (heading)

Repeal the heading, substitute:

Subdivision 84-A - Offshore supplies that are taxable supplies, and "reverse charged", under this Subdivision