Published on 01 Dec 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
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 ('ABNA').
TAX POLICY & RESEARCH DIVISION
Current at 19 November 2004
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