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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)  

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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.
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(2)  

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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.
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(3)  

Each of these is a turnover threshold:


(aaa) the *annual apportionment turnover threshold;
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(aa) the *cash accounting turnover threshold;
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(a) the *electronic lodgment turnover threshold;
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(ab) the *instalment turnover threshold;
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(b) the *registration turnover threshold;


(ba) the *small enterprise turnover threshold;
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(c) the *tax period turnover threshold.


 



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