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