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

48   Section 188-23 (heading)

Repeal the heading, substitute:

188-23 Supplies “reverse charged” under Division 83 not to be included in a recipient’s GST turnover