Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 1 Tax integrity: extending GST to digital products and other services imported by consumers
Part 2 Other amendments
A New Tax System (Australian Business Number) Act 1999
9 At the end of section 8
Add:
Limited registration entities
(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an *ABN.
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