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For the decision on the treatment of the daily hearing fee if imposed before 1 July 2012, refer to ATO ID 2012/21. 2. For the purpose of applying the enterprise requirement in paragraph 9-5(b) of the GST Act, this ATO ID refers to the Australian government agency carrying on its activities 'in the form of a business'. Miscellaneous Tax Ruling MT 2006/1 The New Tax System : the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number explains the meaning of 'form of a business'. An alternative provision that may apply is paragraph 9-20(1)(g) of the GST Act, which is about the activities of the Commonwealth, a State, or a Territory, or by a body corporate, or corporation sole, established for a public purpose under a law of the Commonwealth, a State or a Territory. This provision also is explained in MT 2006/1.