Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 8

Are you entitled to an ABN?

             (1)  * You are entitled to have an Australian Business Number ( * ABN) if:

                     (a)  you are * carrying on an * enterprise in * Australia; or

                     (b)  in the course or furtherance of carrying on an enterprise, you make * supplies that are * connected with Australia.

             (2)  A * Corporations Act company is entitled to have an Australian Business Number ( * ABN).


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