Criminal Code Act 1995
Section 3
CHAPTER 10 - NATIONAL INFRASTRUCTURE Part 10.9 - Accounting records
View history note
Hide history noteFor the purposes of this Division, the annual turnover of a body corporate, during the turnover period, is the sum of the values of all the supplies that the body corporate, and any body corporate related to the body corporate, have made, or are likely to make, during that period, other than the following supplies:
(a) supplies made from any of those bodies corporate to any other of those bodies corporate;
(b) supplies that are input taxed;
(c) supplies that are not for consideration (and are not taxable supplies under section 72-5 of the A New Tax System (Goods and Services Tax) Act 1999 );
(d) supplies that are not made in connection with an enterprise that the body corporate carries on.
(2)
Expressions used in this section that are also used in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this section as they have in that Act.
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