A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

23-15   The registration turnover threshold  

(1)  
Your registration turnover threshold (unless you are a non-profit body) is:

(a) $50,000; or

(b) such higher amount as the regulations specify.

(2)  
Your registration turnover threshold if you are a non-profit body is:

(a) $100,000; or

(b) such higher amount as the regulations specify.