Document ID: chunk:federal_register_of_legislation:C2025C00189:clause:2_23:p2
Version: federal_register_of_legislation:C2025C00189
Segment Type: clause
Provision Reference: sch 2 cl 23 (pt 2/2)
Character Range: 2446380–2447287

on a regular and systematic basis; and
 (b) a part‑time employee (including a part‑time casual employee counted under paragraph (a) of this subsection) is to be counted as an appropriate fraction of a full‑time equivalent.
 (6) For the purposes of subparagraph (4)(b)(ii), a party's turnover for a period is the sum of the values of all supplies the party made during the period, other than the following:
 (a) supplies that are input taxed;
 (b) 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);
 (c) supplies that are not made in connection with an enterprise that the party carries on;
 (d) supplies that are not connected with the indirect tax zone.
 (7) Expressions used in subsection (6) that are also used in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning as in that Act.