A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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

23-15.02  

23-15.02   Registration turnover threshold for non-profit bodies (Act ss 23-15(2))  
For paragraph 23-15(2)(b) of the Act, the amount of $150 000 is specified.