S 88 repealed by No 141 of 2020, s 3 and Sch 4 item 5, effective 18 December 2020. S 88 formerly read:
SECTION 88 APPLICATION IN THE TERRITORIES OF CHRISTMAS ISLAND AND COCOS (KEELING) ISLANDS
This section applies if, because Australia is not defined to include the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands in the
A New Tax System (Australian Business Number) Act 1999
), an entity is not entitled to have an ABN.
If an activity, or a series of activities, done by the entity would be a business (as defined in section 4) if Australia were defined for the purposes of the ABN Act as including the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands, the activity or series of activities is a business for the purposes of this Act.
An application for registration of a business name to the entity need not include an ABN for the entity or a statement that an application for an ABN is pending.
ASIC may register the business name to the entity even though the entity does not have an ABN, and ASIC need not include details of an ABN for the entity on the Business Names Register.