The enterprising entity
Publication date: 01 Dec 99
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
The Commissioner has released a draft miscellaneous taxation ruling (MT 1999/D1) which considers the concepts of entity and enterprise for the purposes of the A New Tax System (Australian Business Number) Act 1999. This articles explains the ruling and the definitions.
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TAXATION INSTITUTE OF AUSTRALIA
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