A New Tax System (Goods and Services Tax) Act 1999
SDiv84-A
Amended by:
Treasury Laws Amendment (GST Low Value Goods) Act 2017 (assent 26/6/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl26
| Commenced | Action | Note |
| 1/07/2017 | Amend | "Substituted title 'Subdivision 84-A - Offshore supplies that are taxable suppliesand reverse charged |
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl19
| Commenced | Action | Note |
| 1/07/2016 | Insert | Inserted title 'Subdivision 84-A - Intangible supplies from offshore that are taxable supplies under this Subdivision' |