CTHIn ForceAct
A New Tax System (Australian Business Number) Act 1999
5Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees
Start here
Get a plain-English read of 5
Turn the raw legal text into a practical explanation grounded in A New Tax System (Australian Business Number) Act 1999.
#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees
(1) This Act applies to a \*government entity, a \*non‑profit sub‑entity or a \*superannuation fund as if it were an \*entity \*carrying on an \*enterprise in \*Australia.
(2) This Act applies to an \*RSE licensee, or an applicant for an \*RSE licence, that is a group of individual trustees as if the group were an \*entity \*carrying on an \*enterprise in \*Australia.