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).
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