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Second Reading Speeches

Treasury Laws Amendment (GST Low Value Goods) Bill 2017

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
45

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Summary

Amends the:

A New Tax System (Goods and Services Tax) Act 1999
to ensure that goods and services tax is payable on certain supplies of low value goods that are purchased by consumers and are imported into Australia; and
Taxation Administration Act 1953
to broaden administrative penalties for making false or misleading statements.