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

59   Section 195-1

Insert:

offshore supply of low value goods has the meaning given by section 84-77.

redeliverer , of a *supply of low value goods, has the meaning given by subsection 84-77(4).

supplier-taxed offshore supply of low value goods has the meaning given by section 84-85.

supply of low value goods has the meaning given by section 84-79.