On 21 June 2017, the Australian Parliament House of Representatives passed the Treasury Laws Amendment (GST Low Value Goods) Bill 2017, including amendments made by the Senate to delay the effective date of the new requirements from 1 July 2017 to 1 July 2018. The purpose of the Bill is to ensure that Australian GST is payable on supplies of low value imported goods (less than AUD 1,000) that …