Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 77, 2017
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Schedules............................................................................................ 2
Schedule 1--Extending GST to low value imported goods 3
A New Tax System (Goods and Services Tax) Act 1999 3
Taxation Administration Act 1953 27
Treasury Laws Amendment (GST Low Value Goods) Act 2017
No. 77, 2017
An Act to amend the law relating to taxation, and for related purposes
[Assented to 26 June 2017]
The Parliament of Australia enacts:
[Minister's second reading speech made in--
House of Representatives on 16 February 2017
Senate on 14 June 2017]
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