Miscellaneous Taxation Ruling
MT 2006/1A4 - Addendum
The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
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This Addendum amends Miscellaneous Taxation Ruling MT 2006/1 to reflect amendments made to the A New Tax System (Australian Business Number) Act 1999 and A New Tax System (Goods and Service Tax ) Act 1999 by the Tax and Superannuation Laws Amendment (2016 Measures No.1) Act 2016.
After the paragraph; insert:
23A. However, subsection 8(3) provides that a limited registration entity (within the meaning of the GST Act 1999)[9AA] is not entitled to an ABN.
Omit 'sections 9-25 and 85-5'; substitute 'sections 9-25, 85-5 and 126-27'.
This Addendum applies on and from 1 October 2016.
Commissioner of Taxation
19 April 2017
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See section 195-1 of the GST Act for the definition of limited registration entity.
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