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
13 Paragraph 45-160(3)(a) in Schedule 1
Repeal the paragraph, substitute:
(a) after you stop being an *annual payer under subsection (1), you satisfy the conditions in subsection 45-140(1) or (1A); and