Document ID: chunk:federal_register_of_legislation:C2018A00141:clause:2_3:p2
Version: federal_register_of_legislation:C2018A00141
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 2/2)
Character Range: 15994–16690

alternative reporting period means a period specified under subparagraph 396‑55(a)(ii) in Schedule 1 to the Taxation Administration Act 1953 for item 12 of the table in section 396‑55.
amended provision means section 396‑55 in Schedule 1 to the Taxation Administration Act 1953, as amended by item 1 of this Schedule.
relevant GST turnover, as at the end of a reporting period, means:
 (a) if the entity has been making supplies for at least 12 months—the entity's current GST turnover as at the end of the reporting period; or
 (b) otherwise—the entity's projected GST turnover, within the meaning of the A New Tax System (Goods and Services Tax) Act 1999, as at the end of the reporting period.