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    <title>Amendment of section 206C.</title>
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    <description>Amendments to section 206C(1G) change numeric thresholds and provisos with defined effective dates: substitution reducing the long line threshold and omission of the education/medical-treatment limitation from 1 July 2023; revisions to the second proviso from 1 October 2023 altering the numeric term and changing qualifying language to &quot;for purposes other than&quot;; insertion from 1 October 2023 requiring sellers of overseas tour programme packages to collect twenty per cent on amounts received above a specified annual threshold; and a transitional proviso directing collection between 1 July and 1 October 2023 under the sub section as it stood on 1 April 2023.</description>
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