Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Treasury Laws Amendment (GST Low Value Goods) Bill 2017

Bill home page  


Download WordDownload Word


Download PDFDownload PDF

8156

2016-2017

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

 

 

Treasury Laws Amendment (GST Low Value Goods) Bill 2017

 

 

( 1 )     Page 27 (after line 16) , at the end of the Bill, add:

Schedule 2 Exemptions

   

A New Tax System (Goods and Services Tax ) Act 1999

1  At the end of Subdivision 38-B

Add:

38-65   Sanitary products

                   A supply of * sanitary products is GST-free .

2  Section 195-1

Insert:

sanitary products means tampons, sanitary pads, panty liners and similar items.

3  Application

The amendments made to the A New Tax System (Goods and Services Tax) Act 1999 by this Schedule apply in relation to supplies made on or after 1 July 2017.

[tampon tax]