On 24 February 2017, the Australian Taxation Office published a draft Law Companion Guideline on GST on low value imported goods (LCG 2017/D2). The draft Guideline discusses the amendments proposed by Treasury Laws Amendment (GST Low Value Goods) Bill 2017, which was tabled in Parliament on 16 February 2017 ({News-2017-02-23/P/2- previous coverage}). The broad 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 are…