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

60   Section 195-1 (definition of turnover threshold )

Repeal the definition, substitute:

turnover threshold has the meaning given by subsection 188-10(3).