Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)

Schedule 2   Choosing annual PAYG instalments if voluntarily registered for GST

Taxation Administration Act 1953

2   Section 45-1 in Schedule 1

Omit "If you are not registered for GST purposes,", substitute "If you are not required to be registered for GST purposes,".