Taxation Administration Act 1953
Note: See section 3AA .
Chapter 5 - Administration[ CCH Note: Subdiv 426-C heading will be substituted by No 69 of 2020, s 3 and Sch 1 item 1438, effective 22 June 2022 or a day or days to be fixed by Proclamation. The heading will read:
Subdivision 426-C - Registrar must record certain statements
No 69 of 2020, s 3 and Sch 1 item 1465 contains the following application provision:
1465 Application of amendments relating to the Australian Business Register
]
1465
The amendments made apply on and after the day the Minister appoints as Registrar, under section 6 of the
Commonwealth Registers Act 2020
, a Commonwealth body with functions and powers in connection with the
A New Tax System (Australian Business Number) Act 1999
.
[ CCH Note: S 426-65 heading will be substituted by No 69 of 2020, s 3 and Sch 1 item 1439, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. The heading will read:
]426-65 REGISTRAR MUST RECORD CERTAIN STATEMENTS
If an entity that is endorsed in any of these ways:
(a) as a charity under subsection 176-1(1) of the *GST Act;
(b) (Repealed by 169 of 2012)
(ba) as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 ;
(bb) for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the Fringe Benefits Tax Assessment Act 1986 ;
(c) as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 ;
(d) (Repealed by No 169 of 2012)
(e) as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986 ;
(f) as a registered charity covered by table item 1 in subsection 65J(1) of the Fringe Benefits Tax Assessment Act 1986 under subsection 123E(1) of that Act;
(g) as exempt from income tax under section 50-105 of the Income Tax Assessment Act 1997 ;
the *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity is so endorsed for a specified period.
Note 1:
An entry (or lack of entry) of a statement required by this section does not affect concessions available to the entity under the Act for the purposes of which it is endorsed.
Note 2:
For entities and government entities that are endorsed under section 30-120 of the Income Tax Assessment Act 1997 , see section 30-229 of that Act.
[ CCH Note: S 426-65(1) will be amended by No 69 of 2020, s 3 and Sch 1 items 1440 - 1442, by substituting " an entity " for " an entity that " , " *Registrar must make a record of " for " *Australian Business Registrar must enter in the *Australian Business Register " and " The recording (or otherwise) " for " An entry (or lack of entry) " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]
The *Australian Business Registrar may remove the statement from the *Australian Business Register after the end of the period.
[ CCH Note: S 426-65(2) will be substituted by No 69 of 2020, s 3 and Sch 1 item 1443, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. S 426-65(2) will read:
]
426-65(2)
The *Registrar may remove the record of the statement after the end of the period.
If the endorsed entity is also registered under the Australian Charities and Not-for-profits Commission Act 2012 as an entity of a particular type or subtype, the *Australian Business Registrar must also enter in the *Australian Business Register:
(a) a statement that the entity is so registered; and
(b) a statement as to the date of effect of the registration.
[ CCH Note: S 426-65(2A) will be amended by No 69 of 2020, s 3 and Sch 1 item 1444, by substituting " *Registrar must also maintain a record of " for " *Australian Business Registrar must also enter in the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]
The *Australian Business Registrar may remove the statements from the *Australian Business Register if the registration is revoked under the Australian Charities and Not-for-profits Commission Act 2012 .
[ CCH Note: S 426-65(2B) will be amended by No 69 of 2020, s 3 and Sch 1 item 1445, by substituting " *Registrar may remove the records of the statements " for " *Australian Business Registrar may remove the statements from the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]
The *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register under this section is true. For this purpose, the Registrar may:
(a) change the statement; or
(b) remove the statement from the Register if the statement is not true; or
(c) remove the statement from the Register and enter another statement in the Register under this section.
[ CCH Note: S 426-65(3) will be amended by No 69 of 2020, s 3 and Sch 1 items 1446 - 1449, by substituting " *Registrar must take reasonable steps to ensure that a statement recorded " for " *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register " , inserting " record of the " before " statement " in para (a), substituting " record of the statement " for " statement from the Register " in para (b) and substituting para (c), effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. Para (c) will read:
]
(c) remove the record of the statement and make a record of another statement for the purposes of this section.
Making, changing or removing an entry in the *Australian Business Register as required or permitted by this section does not contravene section 355-25 or 355-155 .
[ CCH Note: S 426-65(4) will be amended by No 69 of 2020, s 3 and Sch 1 item 1450, by substituting " a record " for " an entry in the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]
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