A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

SECTION 23-15.01  

23-15.01   Registration turnover threshold (other than for non-profit bodies)  
For the purposes of paragraph 23-15(1)(b) of the Act, the amount of $75,000 is specified.