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:  17 April 2014

Includes amendments up to: SLI No. 41, 2014

About this compilation

This compilation

This is a compilation of the A New Tax System (Australian Business Number) Regulations 1999 as in force on 17 April 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 17 April 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents

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

Part 4—Disclosure of information

9 Prescribed bodies and purposes (Act s 30)

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments [none]

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments [none]

Endnote 8—Miscellaneous [none]

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) 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;

 (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 November 2018.

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.

Endnotes

Endnote 1—About the endnotes

The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments

Endnote 6—Modifications

Endnote 7—Misdescribed amendments

Endnote 8—Miscellaneous

If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.

Abbreviation key—Endnote 2

The abbreviation key in this endnote sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended the compiled law. The information includes commencement information for amending laws and details of application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.

Uncommenced amendments—Endnote 5

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.

Modifications—Endnote 6

If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.

Misdescribed amendments—Endnote 7

An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.

Miscellaneous—Endnote 8

Endnote 8 includes any additional information that may be helpful for a reader of the compilation.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments [none]

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments [none]

Endnote 8—Miscellaneous [none]