8156

2016-2017

The Parliament of the

Commonwealth of Australia

THE SENATE

Treasury Laws Amendment (GST Low Value Goods) Bill 2017

(Amendments to be moved by Senator Waters, on behalf of the Australian Greens, in committee of the whole)

( 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]