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
7 Paragraphs 45-150(1)(b) and (c) in Schedule 1
Omit "registered, or required to be registered,", substitute "required to be registered".