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')
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
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 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