Miscellaneous Taxation Ruling

MT 2000/1ER - Erratum

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')

FOI status:

may be released


At Paragraph 6 - Date of effect:

Delete text at paragraph 6 and replace with the following:

This Ruling applies on and from the date of commencement of the ABNA, being 8 July 1999.

At Paragraph 10

At second line: delete the words '(subsection 34(2) of the ABNA).'and replace it with the words '(subsection 37(2) of the ABNA)'.

Commissioner of Taxation
17 May 2000


ATO references:
NO T2000/4313

ISSN 0813 - 3662