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

40   Paragraphs 188-10(1)(a) and (b)

Omit “annual turnover” (wherever occurring), substitute “GST turnover”.