Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 10 Allowing certain funds to obtain an ABN
A New Tax System (Australian Business Number) Act 1999
1 At the end of subsection 38(1)
Add:
; or (h) by a trustee of a fund covered by item 2 of the table in section 30-15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN.