A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 3 - ADMINISTRATION  

Division 10 - The Australian Business Register  

SECTION 25   ENTRIES IN THE AUSTRALIAN BUSINESS REGISTER  

25(1)   [ Entities]  

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)   [Further details]  

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.

25(3)   [ Representatives]  

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.

25(4)   [ Further details]  

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.




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