A New Tax System (Australian Business Number) Act 1999

S 8(1) amended by No 2 of 2015, s 3 and Sch 4 item 32, by substituting " * connected with the indirect tax zone " for " * connected with Australia " , applicable from 1 July 2015.

S 8(1) substituted by No 177 of 1999.

S 8(1A) repealed by No 2 of 2015, s 3 and Sch 4 item 33, applicable from 1 July 2015. S 8(1A) formerly read:

ACNC types of entities and deductible gift recipients

8(1A)
Subsections (1B) and (1C) apply if:

(a) you would be entitled to be endorsed under Subdivision 30-BA of the Income Tax Assessment Act 1997 as a deductible gift recipient if you had an * ABN, because you are described (but not by name) in item 1 or 2 of the table in section 30-15 ; or

(b) you meet the description of a type of entity in column 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012 .

S 8(1A) inserted by No 169 of 2012, s 3 and Sch 3 item 2, effective 3 December 2012.

S 8(1B) repealed by No 2 of 2015, s 3 and Sch 4 item 33, applicable from 1 July 2015. S 8(1B) formerly read:

8(1B)
The reference in paragraph (1)(a) of this section to * Australia is treated as including a reference to the external Territories.

S 8(1C) repealed by No 2 of 2015, s 3 and Sch 4 item 33, applicable from 1 July 2015. S 8(1C) formerly read:

8(1C)
The reference in paragraph (1)(b) to * supplies that are * connected with Australia is treated as including a reference to supplies that would be connected with Australia if, for the purposes of section 9-25 of the A New Tax System (Goods and Services Tax) Act 1999 , Australia included the external Territories.

S 8(1C) inserted by No 169 of 2012, s 3 and Sch 3 item 2, effective 3 December 2012.

S 8(2) amended by No 55 of 2001.

S 8(3) inserted by No 52 of 2016, s 3 and Sch 1 item 9, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017.