A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 29 - What is attributable to tax periods  

Subdivision 29-C - Tax invoices and adjustment notes  

29-80.01   29-80.01   Value of taxable supply for which tax invoice not required  
For the purposes of subsection 29-80(1) of the Act, the amount of $75 is specified.