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14 Dec 06 Entitlement to an ABN: the meaning of entity carrying on an enterprise - MT 2006/1

This final Miscellaneous Taxation Ruling was issued on 13 December 2006. It finalises MT 2004/D3 and MT 2005/D1 and replaces MT 2000/1. Its full title is "The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number". MT 2000/1 is withdrawn with effect from 13 December 2006.

For a copy of MT 2006/1, go here

For a copy of MT 2000/1W, go here

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