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.