Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 2   Other amendments

A New Tax System (Australian Business Number) Act 1999

9   At the end of section 8

Add:

Limited registration entities

(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an *ABN.