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
54 Section 195-1
business day has the meaning given by subsection 995-1(1) of the *ITAA 1997.
Comptroller-General of Customs has the same meaning as in the Customs Act 1901.