A New Tax System (Australian Business Number) Regulations 2020
PART 2
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THE AUSTRALIAN BUSINESS REGISTER
SECTION 8
8
DETAILS TO BE INCLUDED IN COPIES OF THE AUSTRALIAN BUSINESS REGISTER
For the purposes of paragraph 26(3)(k) of the Act, the following details are prescribed: (a) if the entity ' s ABN is changed under section 17 of the Act - the date the change takes effect; (b) if the entity ' s registration in the Australian Business Register is cancelled under section 18 of the Act - the date the cancellation takes effect; (c) a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of the Business Names Registration (Transitional and Consequential Provisions) Act 2011 commenced.
For the purposes of paragraph 26(3)(k) of the Act, the following details are prescribed: (a) if the entity ' s ABN is changed under section 17 of the Act - the date the change takes effect; (b) if the entity ' s registration in the Australian Business Register is cancelled under section 18 of the Act - the date the cancellation takes effect; (c) a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of the Business Names Registration (Transitional and Consequential Provisions) Act 2011 commenced.
S 8(1) amended by FRLI No F2025L01227, s 4 and Sch 1 item 1, by omitting " (1) " before " For the purposes " , effective 4 October 2025.
Former s 8(2) repealed by FRLI No F2025L01227, s 4 and Sch 1 item 2, effective 4 October 2025. S 8(2) formerly read:
8(2)
Paragraph (1)(c) ceases to have effect on 1 November 2025.
Former s 8(2) amended by FRLI No F2023L01416, s 4 and Sch 1 item 1, by substituting " 2025 " for " 2023 " , effective 27 October 2023.
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