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.