Report

Treasury Laws Amendment (GST Low Value Goods) Bill 2017 [Provisions]

9 May 2017

View the report as a single document - (PDF 285KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee	(PDF 21KB)
Abbreviations and Acronyms	(PDF 7KB)
Recommendations	(PDF 6KB)
Chapter 1 - Introduction	(PDF 63KB)
Conduct of the inquiry Overview of the bill Financial impact Background and consultation Content of the bill
Chapter 2 - Views on the bill	(PDF 114KB)
Introduction Competitive neutrality GST on low value imports as a trade barrier The revenue that would be collected The method chosen to implement the policy Impact on consumers Implementation Enforcement Committee view
Additional Comments by Senator Nick Xenophon - Levelling the playing field can be a logistical nightmare – let’s get it right	(PDF 33KB)
Background Options for collecting GST on low value imported goods
Dissenting Report by Labor Senators	(PDF 24KB)
Position of Labor Senators Findings from the written submission and hearing processes Conclusion
Appendix 1 - Submissions and additional information received	(PDF 15KB)
Submissions received Answers to Questions on Notice Additional information Correspondence received
Appendix 2 - Public hearings	(PDF 12KB)

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
economics.sen@aph.gov.au