A New Tax System (Australian Business Number) Act 1999
[ CCH Note: Div 10 heading will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 76, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . The heading will read:
]Division 10 - Administration
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 or 195-140 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 , 426-115 , 426-119 or 426-190 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
(jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993 :
(iv) the licensee ' s telephone number;
(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) .
[ CCH Note: S 26 will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 77, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
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