Legislation

GST Act s 5 and 41 of the ABN Act and Divisions 63 and 149

ATO documents that consider GST Act s 5 and 41 of the ABN Act and Divisions 63 and 149

2 documents

GSTD 2006/6currentGSTD · 2006

Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

MT 2006/1currentMT · 2006

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number