Treasury Laws Amendment (GST Low Value Goods) Act 2017 (Cth)

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

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Extending GST to low value imported goods A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953

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:

1 Short title This Act is the Treasury Laws Amendment (GST Low Value Goods) Act 2017.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this Act The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 July 2017

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.