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26 Feb 15 Addendum issued to MT 2006/1 (carrying on enterprise for ABN)

On 25 February 2015, the ATO issued an addendum to MT 2006/1, which is entitled "The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number".

Addendum MT 2006/1A2 states:

"This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends MT 2006/1, in order to refer to aspects of the decision in Commissioner of Taxation v. MBI Properties Pty Ltd [2014] HCA 49; 2014 ATC 20-474, that concern the definition of an enterprise in paragraph 9-20(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999."

 


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