PART 2
-
REGISTERING FOR ABN PURPOSES
Division 4
-
Registration
SECTION 9
APPLYING FOR AN ABN
9(1)
To get an
*
ABN,
*
you must apply to the
*
Registrar to be registered in the
*
Australian Business Register.
Note 1:
You may apply yourself or someone may apply on your behalf.
Note 2:
If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection
11(1)
).
History
S 9(1) amended by No 42 of 2009, s 3 and Sch 6 item 1, by inserting
"
to the
*
Registrar
"
after
"
apply
"
, applicable in relation to applications made under section 9 of the
A New Tax System (Australian Business Number) Act 1999
after 23 June 2009.
9(2)
*
Your application must be in the
*
approved form.
History
S 9(2) substituted by No 42 of 2009, s 3 and Sch 6 item 2, applicable in relation to applications made under section 9 of the
A New Tax System (Australian Business Number) Act 1999
after 23 June 2009. S 9(2) formerly read:
9(2)
*
Your application:
(a)
must be in a form approved by the
*
Registrar; and
(b)
must be lodged at, or posted to, an office or facility designated by the Registrar as a receiving centre for applications of that kind; and
(c)
may be
*
lodged electronically.
Note:
Your application must be signed (see section 20).
9(3)
That form may request, but not compel,
*
you to provide your
*
TFN or that of an
*
associate.
Note:
Including a TFN in an application will not be an offence against subsection
8WB(1)
of the
Taxation Administration Act 1953
(see paragraph
8WB(1A)(a)
of that Act).
History
S 9(3) substituted by No 42 of 2009, s 3 and Sch 6 item 2, applicable in relation to applications made under section 9 of the
A New Tax System (Australian Business Number) Act 1999
after 23 June 2009. S 9(3) formerly read:
9(3)
Without limiting paragraph (2)(a), the form approved under that paragraph:
(a)
may require you to set out in your application:
(i)
the name and address of, and other information about, an
*
associate; or
(ii)
any identifying number (other than a
*
TFN) that has been issued to you or to an associate; and
(b)
may request, but not compel, you to provide your TFN or that of an associate.