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

51   Subsection 153-55(4A) (note)

Repeal the note, substitute:

Note: These sections treat an operator of an electronic distribution platform, or a goods redeliverer, as having made the supply.