The Australian Taxation Office (ATO) has issued three Law Companion Rulings (LCRs) concerning the application of Goods and Services Tax (GST) in light of the Treasury Laws Amendment (GST Low Value Goods) Act 2017, which amended the A New Tax System (Goods and Services Tax) Act 1999 to ensure that GST is payable on certain supplies of low value goods that are purchased by consumers and are impor…