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

44   Subsections 188-15(1), (2) and (3)

Omit “ current annual turnover ”, substitute “ current GST turnover ”.

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