Miscellaneous Taxation Ruling

MT 2006/1A4 - Addendum

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

Addendum

This Addendum amends Miscellaneous Taxation Ruling MT 2006/1 to reflect amendments made to the A New Tax System (Australian Business Number) Act 1999 and A New Tax System (Goods and Service Tax ) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016.

MT 2006/1 is amended as follows:

1. Paragraph 23

After the paragraph; insert:


23A. However, subsection 8(3) provides that a limited registration entity (within the meaning of the GST Act 1999)[9AA] is not entitled to an ABN.

2. Footnote 9D

Omit 'sections 9-25 and 85-5'; substitute 'sections 9-25, 85-5 and 126-27'.

This Addendum applies on and from 1 October 2016.

Commissioner of Taxation
19 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Footnotes


See section 195-1 of the GST Act for the definition of limited registration entity.

References

ATO references:
NO 1-9TTIP2A

ISSN: 2205-6130