Document ID: chunk:federal_register_of_legislation:C2025C00055:section:13g:p2
Version: federal_register_of_legislation:C2025C00055
Segment Type: section
Provision Reference: s 13G (pt 2/2)
Character Range: 151114–152461

during a period is the sum of the values of all the supplies that the body corporate, and any related body corporate, have made, or are likely to make, during the period, other than:
 (a) supplies made from any of those bodies corporate to any other of those bodies corporate; or
 (b) supplies that are input taxed; or
 (c) supplies that are not for consideration (and are not taxable supplies under section 72‑5 of the A New Tax System (Goods and Services Tax) Act 1999); or
 (d) supplies that are not made in connection with an enterprise that the body corporate carries on; or
 (e) supplies that are not connected with the indirect tax zone.
 (6) Expressions used in subsection (5) that are also used in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning as in that Act.

Meaning of breach turnover period
 (7) For the purposes of paragraph (3)(c), the breach turnover period for a contravention means the longer of the following periods:
 (a) the period of 12 months ending at the end of the month in which the contravention ceased, or proceedings in relation to the contravention were instituted (whichever is earlier);
 (b) the period:
 (i) starting at the beginning of the month in which the contravention occurred or began occurring; and
 (ii) ending at the same time as the period determined under paragraph (a).