A New Tax System (Australian Business Number) Act 1999
[ CCH Note: Div 10 heading will be substituted by No 69 of 2020, s 3 and Sch 1 item 76, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under s 9A(2) . The heading will read:
]Division 10 - Administration
Under paragraph 11(1)(b), the *Registrar enters in the *Australian Business Register in relation to each *entity registered in the Register:
(a) the entity ' s name; and
(b) the entity ' s *ABN; and
(c) the date of effect of the registration. 25(2)
The *Registrar must also enter the following details in the *Australian Business Register in relation to the *entity:
(a) an address for service of notices under this Act;
(aa) details about the entity ' s *associates that were requested in the *approved form for registration in that Register;
(b) the details prescribed in the regulations.
Under section 11A , the *Registrar enters in the *Australian Business Register in relation to each representative registered in the Register:
(a) the representative ' s name; and
(b) the representative ' s email address; and
(c) the date of effect of the registration.
The *Registrar must also enter in the *Australian Business Register in relation to a representative the details prescribed in the regulations.
Note 1:
Section 30-229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax-deductible.
Note 2:
Section 426-65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.
[
CCH Note:
S 25 will be substituted by No 69 of 2020, s 3 and Sch 1 item 77, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under s
9A(2)
. S 25 will read:
SECTION 25 THE REGISTRAR MUST MAINTAIN RECORDS
]
25
The *Registrar must maintain a record of information relating to registrations under sections
10
and
10A
.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.