Regulatory impact assessment
Published 17 June 2019

GST on low-value imported goods (updated version)

An updated regulatory impact assessment for GST on low-value imported goods. 21 May 2019. Published 17 June 2019.

This incorporates the change to the application date of the proposed legislation for collecting GST on low-value imported goods by two months, from 1 October 2019 to 1 December 2019.

Related information: