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A New Tax System (Australian Business Number) Act 1999
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Administered by
Department of the Treasury
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C2024C00248 (C30)
29 June 2024
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Part 1—Preliminary
Division 1—Formalities
1 Short title
2 Commencement
Division 2—Objects
3 Objects
Division 3—Application of this Act
4 Crown bound by this Act
5 Application to government entities, non profit sub entities, superannuation funds and certain RSE licensees
5A Application to religious practitioners and religious institutions
6 Application of Criminal Code
7 Application to the external Territories
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Part 2—Registering for ABN purposes
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Division 4—Registration
8 Are you entitled to an ABN?
9 Applying for an ABN
9A Applying for registration of representatives
10 Registrar must register you if conditions met
10A Registrar must register your representative if conditions met
11 Steps taken by Registrar to register you
11A Steps taken by Registrar to register your representative
12 If you are registered, notices may be sent to you at your registered address for service
13 Refusal to register
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Division 5—Your obligations if you are registered
14 You must notify Registrar of changes to matters set out in the Register
15 Obligation to give Registrar information if requested
16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees
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Division 6—Variation and cancellation of registration
17 Registrar may change your ABN
18 When your registration can be cancelled
19 Reinstating your registration
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Division 8—Review of reviewable ABN decisions
21 Review of reviewable ABN decisions
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Division 9—Offences
23 Identification offences
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Part 3—Administration
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Division 10—The Australian Business Register
24 The Australian Business Register
25 Entries in the Australian Business Register
26 Access to certain information in the Australian Business Register
27 Evidentiary value of the Australian Business Register
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Division 11—Other administrative matters
28 The Registrar
29 Annual report on operation of this Act
29A Adjustments to details
30 Protection of confidentiality of information
31 Regulations
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Part 4—Rules for interpreting this Act
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Division 12—Identifying defined terms
32 When defined terms are identified
33 When terms are not identified
34 Identifying the defined term in a definition
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Division 13—What forms part of this Act
35 What forms part of this Act
36 What does not form part of this Act
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Division 15—The Dictionary
41 Dictionary
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history