Commonwealth Consolidated Acts Commonwealth Consolidated ActsGeneral
(1) Your current GST turnover at a time during a particular month is the sum of the * values of all the supplies that you have made, or are likely to make, during the 12 months ending at the end of that month, other than:
(a) supplies that are * input taxed; or
(b) supplies that are not for * consideration (and are not * taxable supplies under section 72-5); or
(c) supplies that are not made in connection with an * enterprise that you * carry on.
(2) If you are a * member of a * GST group, your current GST turnover at a time during a particular month is the sum of the * values of all the supplies that you or any other member of the group have made, or are likely to make, during the 12 months, other than:
(a) supplies made from one member of the group to another member of the group; or
(b) supplies that are * input taxed; or
(c) supplies that are not for * consideration (and are not * taxable supplies under section 72-5); or
(d) supplies that are not made in connection with an * enterprise that you * carry on.
Supplies that are disregarded
(3) In working out your current GST turnover , disregard:
(a) any supply that is not * connected with the indirect tax zone; and
(b) any supply that is connected with the indirect tax zone because of paragraph 9-25(5)(c), unless:
(i) the supply is made to an * Australian consumer; and
(ii) the supply is not * GST-free; and
(iii) the thing to be acquired under the right or option referred to in that paragraph is not goods or * real property; and
(d) any * GST-free supply made by a * non-resident that does not make the supply through an * enterprise that the non-resident * carries on in the indirect tax zone.