Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 6   ABN changes

Part 2   Amendments commencing on Proclamation

A New Tax System (Australian Business Number) Act 1999

39   After section 9

Insert:

9A Applying for registration of representatives

(1) If *you are registered in the *Australian Business Register, or you are applying to be so registered, you may make an application to the *Registrar requesting the Registrar to register details about a nominated representative (who is an individual) for the purpose of facilitating your electronic dealings with *government entities.

(2) An application must be in the *approved form.

(3) That form may request, but not compel, the provision of:

(a) the *TFN of the representative; and

(b) the TFN of the individual (the nominating individual ) who is to sign the declaration in the form.

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).