
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 11 May 2012
taking into account amendments up to SLI 2012 No. 70
The text of any of those amendments not in force
on that date is appended in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
Part 1 Preliminary
1 Name of Regulations [see Note 1]
2 Commencement [see Note 1]
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
1 Name of Regulations [see Note 1]
These Regulations are the A New Tax System (Australian Business Number) Regulations 1999.
These Regulations commence on gazettal.
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
(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 (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; 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.
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 Instruments
Year and | Date of notification | Date of | Application, saving or |
1999 No. 231 | 29 Sept 1999 | 29 Sept 1999 |
|
2001 No. 289 | 5 Oct 2001 | 5 Oct 2001 | — |
2001 No. 316 | 15 Oct 2001 | 15 Oct 2001 | — |
2003 No. 169 | 2 July 2003 | 2 July 2003 | — |
2012 No. 70 | 11 May 2012 | Ss. 1–3: 11 May 2012 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
Part 2 |
|
R. 5................. | am. 2012 No. 70 |
Part 3 |
|
Heading to r. 7.......... | rs. 2001 No. 289 |
R. 7................. | am. 2001 No. 289 |
R. 8................. | ad. 2001 No. 316 |
Part 4 |
|
Part 4................ | ad. 2001 No. 316 |
R. 9................. | ad. 2001 No. 316 |
| am. 2003 No. 169 |
Note 2
A New Tax System (Australian Business Number) Amendment Regulation 2012 (No. 1) (2012 No. 70)
The following amendment commences on 28 May 2013:
Schedule 2
[1] Paragraph 5 (a)
substitute
(a) 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;
As at 11 May 2012 the amendment is not incorporated in this compilation.