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
37 Section 188-5 (note 2)
Repeal the note, substitute:
Note 2: Items 3, 4A and 5 of the table apply to you only if you do not carry on a business.
Note 3: This section is an explanatory section.
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