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.