A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 2-5 - Registration  

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

23-15.01   23-15.01   Registration turnover threshold (other than for non-profit bodies) (Act ss 23-15(1))  
For paragraph 23-15(1)(b) of the Act, the amount of $75 000 is specified.