A New Tax System (Goods and Services Tax) Act 1999
View history note
Hide history noteYou have a GST turnover that meets a particular * turnover threshold if:
(a) your * current GST turnover is at or above the turnover threshold, and the Commissioner is not satisfied that your * projected GST turnover is below the turnover threshold; or
(b) your projected GST turnover is at or above the turnover threshold.
(2)
You have a GST turnover that does not exceed a particular * turnover threshold if:
(a) your * current GST turnover is at or below the turnover threshold, and the Commissioner is not satisfied that your * projected GST turnover is above the turnover threshold; or
(b) your projected GST turnover is at or below the turnover threshold.
(3)
Each of these is a turnover threshold :
(aaa) the * annual apportionment turnover threshold ;
(aa) the * cash accounting turnover threshold ;
(a) the * electronic lodgment turnover threshold ;
(ab) the * instalment turnover threshold ;
(b) the * registration turnover threshold ;
(ba) the * small enterprise turnover threshold ;
(c) the * tax period turnover threshold .
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