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.