Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 (154 of 2007)
Schedule 1 Streamlining prudential regulation
Part 1 Amendments commencing on Royal Assent
A New Tax System (Australian Business Number) Act 1999
3 At the end of section 5
Add:
(2) This Act applies to an *RSE licensee, or an applicant for an *RSE licence, that is a group of individual trustees as if the group were an *entity *carrying on an *enterprise in *Australia.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).