Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 3   GST financial supply provisions

Part 1   Increasing financial acquisitions threshold

A New Tax System (Goods and Services Tax) Act 1999

1   Paragraphs 189-5(1)(a) and (2)(a)

Omit “$50,000”, substitute “$150,000”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).