Sixth Schedule Index

PART I

Paragraph 1 – Definitions

PART II

Paragraph 2 – Persons that qualify as micro business

Paragraph 3 – Persons that do not qualify as micro business

Paragraph 4 – Permissible shares and interests

PART III

Paragraph 5 – Taxable turnover

Paragraph 6 – Inclusions in taxable turnover

Paragraph 7 – Exclusions from taxable turnover

PART IV

Paragraph 8 – Registration

Paragraph 9 – Voluntary deregistration

Paragraph 10 – Compulsory deregistration

PART V

Paragraph 11 – Interim payments

Paragraph 12 – [Repealed]

PART VI

Paragraph 13 – Amounts received by a connected person may be included in qualifying turnover

Paragraph 14 – Record keeping

Paragraph 15 – [Repealed]