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

2   Section 41 (at the end of the definition of government entity)

Add:

; or (e) an organisation that:

(i) is not an entity; and

(ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an enterprise or established for a public purpose by an *Australian law; and

(iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;

whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.