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
35 Subparagraph 84-55(4)(c)(iii)
Omit "set the terms and conditions", substitute "(whether directly or indirectly) set any of the terms and conditions".
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