Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 3   GST financial supply provisions

Part 1   Increasing financial acquisitions threshold

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

1   Paragraphs 189-5(1)(a) and (2)(a)

Omit “$50,000”, substitute “$150,000”.