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

117-5(1)(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-Cl43

Commenced Action Note
1/07/2017 Amend

Customs and Other Legislation Amendment (Australian Border Force) 2015 (assent 20/05/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl1

Commenced Action Note
1/07/2015 Amend

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (assent 22/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1

Commenced Action Note
01/07/2000 Substitute