Treasury Laws Amendment (GST Integrity) Act 2017 (76 of 2017)
Schedule 1 GST and valuable metals
A New Tax System (Goods and Services Tax) Act 1999
12 Application
(1) Division 86 of the A New Tax System (Goods and Services Tax) Act 1999, as inserted by this Schedule, applies in relation to supplies of goods made on or after 1 April 2017.
(2) The amendment of the definition of second-hand goods in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 made by this Schedule applies in relation to goods acquired on or after 1 April 2017.
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