Part 1 Preliminary
1 Name of Regulations
These Regulations are the A New Tax System (Australian Business Number) Regulations 1999.
2 Commencement
These Regulations commence on gazettal.
3 Definitions
In these Regulations:
Act means the A New Tax System (Australian Business Number) Act 1999.
entity has the meaning given in section 37 of the Act.
Part 2 Information for Australian Business Register
4 Declarations
(1) This regulation applies to:
(a) a person applying for registration under section 9 of the Act; and
(b) a person lodging information with the Registrar under section 15 of the Act.
(2) The person must declare in writing that information given to the Registrar for the purposes of section 9 or 15 of the Act is accurate and complete.
5 Details for any entity (Act s 25 (2))
For paragraph 25 (2) (b) of the Act, the Registrar must enter the following details for an entity:
(a) either:
(i) the business name registered for the entity under the law of a State or Territory; or
(ii) if a business name is not registered for the entity — the name used for business purposes by the entity;
(b) the entity’s principal place of business;
(c) the kind of entity that is being registered;
(d) the Australian New Zealand Standard Industrial Classification code for the business conducted by the entity.
6 Details for certain entities (Act s 25 (2))
For paragraph 25 (2) (b) of the Act, the Registrar must also enter each of the following details that relates to the entity:
(a) the entity’s Australian Company Number;
(b) the entity’s Australian Registered Body Number;
(c) the name of the entity’s public officer;
(d) the name of the entity’s trustee or trustees;
(e) the entity’s e-mail address;
(f) the date of effect of the change of the entity’s ABN under Division 6 of Part 2 of the Act;
(g) the date of effect of the cancellation of the entity’s registration in the Australian Business Register under that Division.
Part 3 Access to Australian Business Register
7 Fee for copies (Act s 26, s 27)
(1) For subsections 26 (1) and 27 (4) of the Act, the fee payable for a copy of an entry in, or a certified copy of or extract from, the Australian Business Register is the sum of:
(a) $20 for the first page of the copy, certified copy or extract; and
(b) $0.10 per page for any subsequent page.
(2) However, a fee is not payable for a single copy of an entry in the Register if the copy is given to the entity to which the entry relates.
(3) In any particular case, the Registrar may reduce or waive the fee mentioned in subregulation (1) if the payment of the fee would impose financial hardship on the payer.