A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 5 Application to government entities, non-profit sub-entities, superannuation funds and certain RSE licensees

Commonwealth Consolidated Acts

Application to government entities, non-profit sub-entities, superannuation funds and certain RSE licensees

(1) This Act applies to a * government entity, a * non‑profit sub‑entity or a * superannuation fund as if it were an * entity * carrying on an * enterprise in * Australia.

(2) This Act applies to an * RSE licensee, or an applicant for an * RSE licence, that is a group of individual trustees as if the group were an * entity * carrying on an * enterprise in * Australia.