Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)
Schedule 2 Choosing annual PAYG instalments if voluntarily registered for GST
Taxation Administration Act 1953
2 Section 45-1 in Schedule 1
Omit "If you are not registered for GST purposes,", substitute "If you are not required to be registered for GST purposes,".
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