The enterprising entity

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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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