Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 6 PAYG withholding where no ABN is quoted
Taxation Administration Act 1953
2 At the end of section 12-190 in Schedule 1
Add:
(7) In working out, for the purposes of this section, whether an enterprise is *carried on in Australia:
(a) ignore the external Territories; and
(b) treat an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia, as part of Australia.
Note: The effect of this subsection is to treat an enterprise as carried on in Australia only where it would be treated as carried on in Australia under the A New Tax System (Australian Business Number) Act 1999.
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