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Tax Tips: The Enterprising Entity

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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').

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TAX POLICY & RESEARCH DIVISION
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