Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 2 Amendments relating to GST turnover thresholds
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
58 Section 195-1
projected GST turnover has the meaning given by section 188-20.
Note: This meaning is affected by sections 188-22 and 188-25.