Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.15

             (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.