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A New Tax System (Goods and Services Tax) Act 1999
23‑15 The registration turnover threshol23‑15 The registration turnover threshold
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23‑15 The registration turnover threshold
(1) Your registration turnover threshold (unless you are a non‑profit body) is: (a) $50,000; or (b) such higher amount as the regulations specify. (2) Your registration turnover threshold if you are a non‑profit body is: (a) $100,000; or (b) such higher amount as the regulations specify.