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
16 Subsection 38-355(1) (table items 5 and 5A)
Omit "subject to subsection (2)", substitute "subject to subsections (2) and (3)".
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