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A New Tax System (Australian Business Number) Act 1999
5Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees
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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.