Document ID: chunk:federal_register_of_legislation:F2019L00864:body:0:p2
Version: federal_register_of_legislation:F2019L00864
Segment Type: other
Provision Reference: 
Character Range: 2846–5987

including by a contractor or subcontractor on behalf of the entity, of a cleaning service;

                  is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and

                  (b)               the transaction is not described in another item of the table in section 396-55; and

                  (c)                the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.

         2)                  For paragraph 1(c), an entity giving a report for the transaction is sufficient evidence of the making of the choice.

    Exemption for entities with an ABN that supply a courier or road freight service

         3)                  Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 12 of the table in that section and that happens during a reporting period, the entity is not so required if:

                  (a)               the total value of the consideration that:

                      (i)                  is received by the entity during the reporting period; and

                      (ii)                relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service;

                  is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and

                  (b)               the transaction is not described in another item of the table in section 396-55; and

                  (c)                the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.

         4)                  For paragraph 3(c), giving a report for the transaction is sufficient evidence of the making of the choice.

    Exemption for entities with an ABN that supply a security, investigation or surveillance service

         5)                  Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 13 of the table in that section and that happens during a reporting period, the entity is not so required if:

                  (a)               the total value of the consideration that:

                      (i)                  is received by the entity during that reporting period; and

                      (ii)                relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service;

                  is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and

                  (b)               the transaction is not described in another item of the table in section 396-55; and

                  (c)                the entity has not, before