Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2006 MEASURES NO. 3) ACT 2006 - SCHEDULE 10

A New Tax System (Australian Business Number) Act 1999

1   At the end of subsection 38(1)

Add:

  ; or (h)   by a trustee of a fund covered by item   2 of the table in section   30 - 15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN.

2   Paragraph 38(2)(c)

After "charitable fund", insert ", or of a fund covered by item   2 of the table in section   30 - 15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN".

A New Tax System (Goods and Services Tax) Act 1999

3   At the end of subsection 9 - 20(1)

Add:

  ; or (h)   by a trustee of a fund covered by item   2 of the table in section   30 - 15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN.

4   Paragraph 9 - 20(2)(c)

After "charitable fund", insert ", or of a fund covered by item   2 of the table in section   30 - 15 of the ITAA 1997 or of a fund that would be covered by that item if it had an ABN".

5   Application

The amendments made by this Schedule apply, and are taken to have applied, in relation to tax periods starting, or that started, on or after 1   July 2005.