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.
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