Tax Laws Amendment (Simplified GST Accounting) Act 2007 (112 of 2007)
Schedule 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
12 After paragraph 123-10(4)(a)
Insert:
(aa) if you made your choice as a *small enterprise entity and cease to be a small enterprise entity of the kind to whom the method is available - from the start of the tax period occurring after the day on which you cease to be such a small enterprise entity; or
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