A New Tax System (Australian Business Number) Act 1999

PART 1 - PRELIMINARY  

Division 3 - Application of this Act  

SECTION 5   APPLICATION TO GOVERNMENT ENTITIES, NON-PROFIT SUB-ENTITIES, SUPERANNUATION FUNDS AND CERTAIN RSE LICENSEES  

5(1)   [Application to certain entities]  

This Act applies to a * government entity, a * non-profit sub-entity or a * superannuation fund as if it were an * entity * carrying on an * enterprise in * Australia.

5(2)   [Application to certain RSE licensees]  

This Act applies to an * RSE licensee, or an applicant for an * RSE licence, that is a group of individual trustees as if the group were an * entity * carrying on an * enterprise in * Australia.