Miscellaneous Taxation Ruling
MT 2006/1A2 - Addendum
The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends MT 2006/1, in order to refer to aspects of the decision in Commissioner of Taxation v. MBI Properties Pty Ltd  HCA 49; 2014 ATC 20-474, that concern the definition of an enterprise in paragraph 9-20(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999.
Omit 'A New Tax System (Australian Business Number) Act 1999 (ABN Act)'; substitute 'ABN Act'.
Omit 'of the ABN Act'.
After 'Body Corporate Villa'; insert a comma.
Omit 'Income Tax'; substitute 'Taxation'.
After the paragraph; insert:
306A. In Commissioner of Taxation v. MBI Properties Pty Ltd  HCA 49; 2014 ATC 20-474 (MBI Case) at , the High Court noted that in observing and continuing to observe the obligation to provide quiet enjoyment under a lease, a lessor is appropriately regarded as engaging in an activity done on a regular or continuous basis in the form of a lease. The High Court noted further that, whether or not the lessor might also be engaged in some other form of enterprise, it makes a supply of the use and occupation of leased premises in the course of carrying on an enterprise as defined in paragraph 9-20(1)(c) of the GST Act. In this context, consistent with the High Court decision in the MBI Case, the reference to a lessor is not considered to be limited to the entity that grants a lease in the premises, and includes an entity that acquires premises subject to an existing lease.
- TAA 1953 Pt IVAAA
- Administration Decisions (Judicial Review) Act 1977 5(1)(b)
- ANTS(ABN)A 1999 16
- ANTS(GST)A 1999 9-20(1)
- Administrative Decisions (Judicial Review) Act 1977 5(1)(b)
- Commissioner of Taxation v. MBI Properties Pty Ltd  HCA 49; 2014 ATC 20-474
Commissioner of Taxation
25 February 2015
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