Tax Laws Amendment (Simplified GST Accounting) Act 2007 (112 of 2007)
Schedule 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
10 Paragraph 123-10(2)(b)
Repeal the paragraph, substitute:
(b) cannot make a further choice as a *retailer within 12 months after the day on which you revoked a previous choice as a retailer; and
(ba) cannot make a further choice as a *small enterprise entity within 12 months after the day on which you revoked a previous choice as a small enterprise entity; and
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