Treasury Laws Amendment (GST Low Value Goods) Act 2017 (77 of 2017)

Schedule 1   Extending GST to low value imported goods

Taxation Administration Act 1953

62   At the end of paragraph 284-75(4)(b) in Schedule 1


(iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made by you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84-C of that Act; and