Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 2 Amendments relating to GST turnover thresholds
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Act 1999
38 Section 188-10 (heading)
Repeal the heading, substitute:
188-10 Whether your GST turnover meets, or does not exceed, a turnover threshold