A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 188 - Meaning of GST turnover    View history reference

188-10  Whether your GST turnover meets, or does not exceed, a turnover threshold  

(1)  

 View history reference
You have a GST turnover that meets a particular * turnover threshold if:


(a) your * current GST turnover is at or above the turnover threshold, and the Commissioner is not satisfied that your * projected GST turnover is below the turnover threshold; or
 View history reference


(b) your projected GST turnover is at or above the turnover threshold.
 View history reference

(2)  

 View history reference
You have a GST turnover that does not exceed a particular * turnover threshold if:


(a) your * current GST turnover is at or below the turnover threshold, and the Commissioner is not satisfied that your * projected GST turnover is above the turnover threshold; or
 View history reference


(b) your projected GST turnover is at or below the turnover threshold.
 View history reference

(3)  

Each of these is a turnover threshold :


(aaa) the * annual apportionment turnover threshold ;
 View history reference


(aa) the * cash accounting turnover threshold ;
 View history reference


(a) the * electronic lodgment turnover threshold ;
 View history reference


(ab) the * instalment turnover threshold ;
 View history reference


(b) the * registration turnover threshold ;


(ba) the * small enterprise turnover threshold ;
 View history reference


(c) the * tax period turnover threshold .


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page