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

9   Paragraph 45-150(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