A New Tax System (Australian Business Number) Regulations 1999

Statutory Rules 1999 No. 231 as amended

made under the

A New Tax System (Australian Business Number) Act 1999

This compilation was prepared on 15 October 2001
taking into account amendments up to SR 2001 No. 316

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Contents

Page

Part 1 Preliminary

 1 Name of Regulations 

 2 Commencement 

 3 Definitions 

Part 2 Information for Australian Business Register

 4 Declarations 

 5 Details for any entity (Act s 25 (2)) 

 6 Details for certain entities (Act s 25 (2)) 

Part 3 Access to Australian Business Register

 7 Fee for copies (Act s 26, s 27) 

 8 Prescribed details (Act s 26 (3)) 

Part 4 Disclosure of information

 9 Prescribed bodies and purposes (Act s 30) 

Notes 

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.

8 Prescribed details (Act s 26 (3))

  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 each change;

 (b) if the Registrar has cancelled the entity’s registration in the Australian Business Register — the date of the cancellation.

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.

 (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.

Employment Advocate means the Employment Advocate established by section 83BA of the Workplace Relations Act 1996.

Notes to the A New Tax System (Australian Business Number) Regulations 1999

Note 1

The A New Tax System (Australian Business Number) Regulations 1999 (in force under the A New Tax System (Australian Business Number) Act 1999) as shown in this compilation comprise Statutory Rules 1999 No. 231 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments