Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 4   Other amendments

Taxation Administration Act 1953

78   Subsection 12-190(7) in Schedule 1

Repeal the subsection (including the note), substitute:

(7) In working out, for the purposes of this section, whether an enterprise is *carried on in Australia, ignore any part of Australia that is not in the indirect tax zone (within the meaning of the *GST Act).

Note: The effect of this subsection is to treat an enterprise as carried on in Australia only where it would be treated as carried on in the indirect tax zone under the A New Tax System (Australian Business Number) Act 1999.