Federal Register of Legislation - Australian Government

Primary content

A Bill for an Act to implement A New Tax System by amending legislation consequentially on the A New Tax System (Australian Business Number) Act 1998, and for related purposes
For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.
Introduced HR 02 Dec 1998

A New Tax System (Australian Business Number Consequential Amendments) Bill 1998
First Reading

1998

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

A New Tax System (Australian Business Number Consequential Amendments) Bill 1998

No. , 1998

(Treasury)

A Bill for an Act to implement A New Tax System by amending legislation consequentially on the A New Tax System (Australian Business Number) Act 1998, and for related purposes

ISBN: 0642 378665

Contents

A Bill for an Act to implement A New Tax System by amending legislation consequentially on the A New Tax System (Australian Business Number) Act 1998, and for related purposes

The Parliament of Australia enacts:

1 Short title
This Act may be cited as the A New Tax System (Australian Business Number Consequential Amendments) Act 1998.

2 Commencement
This Act commences on the day on which the A New Tax System (Australian Business Number) Act 1998 commences.

3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1 - Amendment of the Taxation Administration Act 1953

1 Section 2 (after paragraph (b) of the definition of taxation law)

Insert:

(ba) the A New Tax System (Australian Business Number) Act 1998;

2 Section 2 (paragraph (c) of the definition of taxation law)

Omit "or (b)", substitute ", (b) or (ba)".

3 After subsection 6B(6)

Insert:

(6A) For the purposes of subsection (6), the Commissioner's powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.

4 After subsection 8(1)

Insert:

(1A) For the purposes of this section, the Commissioner's powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.

5 After subsection 8WA(1)

Insert:

(1A) A person does not contravene subsection (1) by asking another person to quote the other person's tax file number if the request is made so that the number can be included in an application for the registration of an entity under the A New Tax System (Australian Business Number) Act 1998.