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

9 May 2017

© Commonwealth of Australia 2017
ISBN 978-1-76010-576-1

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)

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
Committee view

Additional Comments by Senator Nick Xenophon - Levelling the playing field can be a logistical nightmare – let’s get it right (PDF 33KB)

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

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)

Committee Secretariat contact:

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

Phone: +61 2 6277 3540