Tax Laws Amendment (Simplified GST Accounting) Act 2007 (112 of 2007)

Schedule 1   Amendments

A New Tax System (Goods and Services Tax) Act 1999

10   Paragraph 123-10(2)(b)

Repeal the paragraph, substitute:

(b) cannot make a further choice as a *retailer within 12 months after the day on which you revoked a previous choice as a retailer; and

(ba) cannot make a further choice as a *small enterprise entity within 12 months after the day on which you revoked a previous choice as a small enterprise entity; and