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
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