A New Tax System (Australian Business Number) Regulations 1999
Statutory Rules No. 231, 1999 as amended
made under the
A New Tax System (Australian Business Number) Act 1999
Compilation start date: 18 May 2013
Includes amendments up to: SLI No. 81, 2013
About this compilation
The compiled instrument
This is a compilation of the A New Tax System (Australian Business Number) Regulations 1999 as amended and in force on 18 May 2013. It includes any amendment affecting the compiled instrument to that date.
This compilation was prepared on 13 June 2013.
The notes at the end of this compilation (the endnotes) include information about amending Acts and instruments and the amendment history of each amended provision.
Uncommenced provisions and amendments
If a provision of the compiled instrument is affected by an uncommenced amendment, the text of the uncommenced amendment is set out in the endnotes.
Application, saving and transitional provisions for amendments
If the operation of an amendment is affected by an application, saving or transitional provision, the provision is identified in the endnotes.
Modifications
If a provision of the compiled instrument is affected by a textual modification that is in force, the text of the modifying provision is set out in the endnotes.
Provision ceasing to have effect
If a provision of the compiled instrument has expired or otherwise ceased to have effect in accordance with a provision of the instrument, details of the provision are set out in the endnotes.
Contents
Part 1—Preliminary 1
1............ Name of Regulations........................................................................... 1
2............ Commencement................................................................................... 1
3............ Definitions.......................................................................................... 1
Part 2—Information for Australian Business Register 2
4............ Declarations........................................................................................ 2
5............ Details for any entity (Act s 25(2))..................................................... 2
6............ Details for certain entities (Act s 25(2)).............................................. 3
Part 3—Access to Australian Business Register 4
7............ Fee for copies (Act s 26, s 27)............................................................ 4
8............ Prescribed details................................................................................ 4
Part 4—Disclosure of information 5
9............ Prescribed bodies and purposes (Act s 30)......................................... 5
Endnotes 6
Endnote 1—Legislation history 6
Endnote 2—Amendment history 7
Endnote 3—Uncommenced amendments 8
Endnote 4—Misdescribed amendments [none] 9
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) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011; or
(ii) if a business name is not registered to the entity—a name used for business purposes by the entity that appeared in the entry relating to the entity in the Australian Business Register immediately before Part 2 of the Business Names Registration Act 2011 commences;
(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.
8 Prescribed details
(1) For paragraph 26(3)(k) of the Act, the following details are prescribed:
(a) if the Registrar has changed the entity’s ABN—the date of the change;
(b) if the Registrar has cancelled the entity’s registration in the Australian Business Register—the date of the cancellation;
(c) a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of the Business Names Registration (Transitional and Consequential Provisions) Act 2011 commenced.
(2) Paragraph (1)(c) ceases to have effect on 1 July 2014.
Part 4—Disclosure of information
9 Prescribed bodies and purposes (Act s 30)
(1) For subparagraphs 30(3)(c)(viii) and (d)(vi) of the Act:
(a) an Agency Head is a prescribed body, and the purpose of carrying out a function of the Agency is a prescribed purpose for that body; and
(b) the head (however described) of a Department of State of a State or Territory is a prescribed body, and the purpose of carrying out a function of the Department is a prescribed purpose for that body; and
(c) the Employment Advocate is a prescribed body, and the purpose of carrying out a function of the Employment Advocate is a prescribed purpose for that body; and
(d) the Australian Trade Commission is a prescribed body, and the purpose of carrying out a function of the Australian Trade Commission is a prescribed purpose for that body.
(2) In subregulation (1):
Agency has the meaning given by the Public Service Act 1999.
Agency Head has the meaning given by the Public Service Act 1999.
Australian Trade Commission means the Australian Trade Commission established by the Australian Trade Commission Act 1985.
Employment Advocate means the Employment Advocate established by section 83BA of the Workplace Relations Act 1996.