A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 3 - ADMINISTRATION  

Division 10 - The Australian Business Register  

SECTION 26   ACCESS TO CERTAIN INFORMATION IN THE AUSTRALIAN BUSINESS REGISTER  

26(1)  
The *Registrar may (on receiving payment of any prescribed fee) give a *person a copy of the entry in the *Australian Business Register relating to an *entity.

26(2)  
Before the copy is given to the *person, the *Registrar must excise from it:


(a) any detail not listed in subsection (3) or in regulations made under subsection (3); and


(b) any detail that the Registrar is prohibited from disclosing under subsection (4).

26(3)  
The details are the following:


(a) the *entity ' s name;


(b) the entity ' s *ABN;


(c) the date of effect of the registration;


(d) 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 ;


(e) the date of effect of any GST registration under section 25-10 of the A New Tax System (Goods and Services Tax) Act 1999 ;


(f) the date of effect of any GST cancellation under section 25-60 of the A New Tax System (Goods and Services Tax) Act 1999 ;


(g) any statement required to be entered in the *Australian Business Register in relation to the entity under section 30-229 of the *ITAA 1997;


(ga) any statement required to be entered in the *Australian Business Register in relation to the entity under section 426-65 , 426-104 or 426-115 in Schedule 1 to the Taxation Administration Act 1953 ;


(h) the entity ' s Australian Company Number and Australian Registered Body Number (if any);


(i) the kind of entity;


(j) the State or Territory in which the entity ' s principal place of *business is located, and the postcode relating to the location;


(ja) if the entity is an *RSE licensee:


(i) the class of licence held by the licensee; and

(ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993 ; and

(iii) the licensee ' s postal address; and

(iv) the licensee ' s telephone number;


(jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993 :


(i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993 ; and

(ii) the entity ' s postal address; and

(iii) the entity ' s telephone number; and

(iv) the entity ' s contact person; and

(v) the RSE licensee of the entity;


(jc) (Repealed by No 125 of 2018)


(jd) (Repealed by No 125 of 2018)


(k) any details prescribed in the regulations for the purposes of this section.

26(4)  
If:


(a) a *person applies for a detail listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, not to be disclosed; and


(b) the *Registrar is satisfied that it is not appropriate to disclose the detail;

the Registrar must not disclose the detail under this section.

Note:

A decision refusing an application not to disclose details is a reviewable ABN decision.

26(5)  
In addition to providing copies under subsection (1), the *Registrar may make publicly available any details listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, other than any detail that the Registrar is prohibited from disclosing under subsection (4).




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