A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) REGULATIONS 1999

PART 1 - PRELIMINARY  

REGULATION 1   1   NAME OF REGULATIONS  
These Regulations are the A New Tax System (Australian Business Number) Regulations 1999.

REGULATION 2   2   COMMENCEMENT  
These Regulations commence on gazettal.

REGULATION 3   3   DEFINITIONS  

In these Regulations:

Act
means the A New Tax System (Australian Business Number) Act 1999.

entity
has the meaning given in section 41 of the Act.

PART 2 - INFORMATION FOR AUSTRALIAN BUSINESS REGISTER  

REGULATION 4   DECLARATIONS  

4(1)  
This regulation applies to:

(a) a person applying for registration under section 9 of the Act; and

(b) a person lodging information with the Registrar under section 15 of the Act.

4(2)  
The person must declare in writing that information given to the Registrar for the purposes of section 9 or 15 of the Act is accurate and complete.

REGULATION 5   5   DETAILS FOR ANY ENTITY (ACT S 25(2))  
For paragraph 25(2)(b) of the Act, the Registrar must enter the following details for an entity:

(a) 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;

(b) the entity's principal place of business;

(c) the kind of entity that is being registered;

(d) the Australian New Zealand Standard Industrial Classification code for the business conducted by the entity.

REGULATION 6   6   DETAILS FOR CERTAIN ENTITIES (ACT S 25(2))  
For paragraph 25(2)(b) of the Act, the Registrar must also enter each of the following details that relates to the entity:

(a) the entity's Australian Company Number;

(b) the entity's Australian Registered Body Number;

(c) the name of the entity's public officer (within the meaning of section 252 of the Income Tax Assessment Act 1936);

(d) the name of the entity's trustee or trustees;

(e) the entity's e-mail address;

(f) the date of effect of the change of the entity's ABN under Division 6 of Part 2 of the Act;

(g) the date of effect of the cancellation of the entity's registration in the Australian Business Register under that Division.

PART 3 - ACCESS TO AUSTRALIAN BUSINESS REGISTER  

REGULATION 7   FEE FOR COPIES (ACT S 26, S 27)  

7(1)  

For subsections 26(1) and 27(4) of the Act, the fee payable for a copy of an entry in, or a certified copy of or extract from, the Australian Business Register is the sum of:

(a) $20 for the first page of the copy, certified copy or extract; and

(b) $0.10 per page for any subsequent page.

7(2)  
However, a fee is not payable for a single copy of an entry in the Register if the copy is given to the entity to which the entry relates.

7(3)  

In any particular case, the Registrar may reduce or waive the fee mentioned in subregulation (1) if the payment of the fee would impose financial hardship on the payer.

REGULATION 8   PRESCRIBED DETAILS  

8(1)  
For paragraph 26(3)(k) of the Act, the following details are prescribed:

(a) if the Registrar has changed the entity's ABN - the date of the change;

(b) if the Registrar has cancelled the entity's registration in the Australian Business Register - the date of the cancellation;

(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.

8(2)  

Paragraph (1)(c) ceases to have effect on 1 November 2023.

PART 4 - DISCLOSURE OF INFORMATION  

REGULATION 9   PRESCRIBED BODIES AND PURPOSES (ACT S 30)  

9(1)  
For subparagraphs 30(3)(c)(viii) and (d)(vi) of the Act:

(a) an Agency Head is a prescribed body, and the purpose of carrying out a function of the Agency is a prescribed purpose for that body; and

(b) the head (however described) of a Department of State of a State or Territory is a prescribed body, and the purpose of carrying out a function of the Department is a prescribed purpose for that body; and

(c) the Employment Advocate is a prescribed body, and the purpose of carrying out a function of the Employment Advocate is a prescribed purpose for that body; and

(d) the Australian Trade and Investment Commission is a prescribed body, and the purpose of carrying out a function of the Australian Trade and Investment Commission is a prescribed purpose for that body.

9(2)  

In subregulation (1):

Agency
has the meaning given by the Public Service Act 1999.

Agency Head
has the meaning given by the Public Service Act 1999.

Australian Trade and Investment Commission
means the body continued in existence by section 7 of the Australian Trade and Investment Commission Act 1985.

Australian Trade Commission
(Repealed by FRLI No F2016L00539)

Employment Advocate
means the Employment Advocate established by section 83BA of the Workplace Relations Act 1996.