A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 4 ABNs
A New Tax System (Australian Business Number) Act 1999
3 Subsection 8(1)
Repeal the subsection, substitute:
(1) *You are entitled to have an Australian Business Number (*ABN) if:
(a) you are *carrying on an *enterprise in *Australia; or
(b) in the course or furtherance of carrying on an enterprise, you make *supplies that are *connected with Australia.