A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 9   ABNs

Part 1   ABNs for government entities

A New Tax System (Australian Business Number) Act 1999

1   At the end of section 16

Add:

Application to government entities headed by one person

(4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a *government entity:

(a) that is an unincorporated association or body; and

(b) for whose management a single person is responsible to persons or bodies outside the government entity;

the obligation is imposed on that person.

(5) Subsection (4) has effect despite:

(a) subsection (2); and

(b) sections 14 and 15 as they apply because of section 5.