Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 2 Annual apportionment of creditable purpose
A New Tax System (Goods and Services Tax) Act 1999
17 Section 188-5 (after table item 4)
Insert:
|
4A |
Annual apportionment turnover threshold |
whether you can make an annual apportionment election (see subsection 131-5(2)) |