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

18   At the end of section 38-355


(3) Items 5 and 5A, paragraphs (b) to (d) of item 6, and paragraphs (b) and (c) of item 7, in the table in subsection (1) do not apply to a supply to the extent that:

(a) the supply is, or relates to, the *international transport of goods; and

(b) the supplier is a *redeliverer that is treated as the supplier of the goods under subsection 84-81(4); and

(c) the supply of the goods is a *taxable supply.