A New Tax System (Australian Business Number) Act 1999

PART 3 - ADMINISTRATION  

Division 10 - The Australian Business Register  

SECTION 26   ACCESS TO CERTAIN INFORMATION IN THE AUSTRALIAN BUSINESS REGISTER  

26(1)    
The *Registrar may (on receiving payment of any prescribed fee) give a *person a copy of the entry in the *Australian Business Register relating to an *entity.

26(2)    
Before the copy is given to the *person, the *Registrar must excise from it:

(a)    any detail not listed in subsection (3) or in regulations made under subsection (3) ; and

(b)    any detail that the Registrar is prohibited from disclosing under subsection (4) .

26(3)    
The details are the following:

(a)    the *entity ' s name;

(b)    the entity ' s *ABN;

(c)    the date of effect of the registration;

(d)    

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 ;

(e)    the date of effect of any GST registration under section 25-10 of the A New Tax System (Goods and Services Tax) Act 1999 ;

(f)    the date of effect of any GST cancellation under section 25-60 of the A New Tax System (Goods and Services Tax) Act 1999 ;

(g)    

any statement required to be entered in the *Australian Business Register in relation to the entity under section 30-229 or 195-140 of the *ITAA 1997;

(ga)    

any statement required to be entered in the *Australian Business Register in relation to the entity under section 426-65 , 426-104 or 426-115 in Schedule 1 to the Taxation Administration Act 1953 ;

(h)    the entity ' s Australian Company Number and Australian Registered Body Number (if any);

(i)    the kind of entity;

(j)    the State or Territory in which the entity ' s principal place of *business is located, and the postcode relating to the location;

(ja)    

if the entity is an *RSE licensee:

(i) the class of licence held by the licensee; and

(ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993 ; and

(iii) the licensee ' s postal address; and

(iv) the licensee ' s telephone number;

(jb)    

if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993 :

(i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993 ; and

(ii) the entity ' s postal address; and

(iii) the entity ' s telephone number; and

(iv) the entity ' s contact person; and

(v) the RSE licensee of the entity;

(jc) (Repealed by No 125 of 2018)

(jd) (Repealed by No 125 of 2018)

(k)    any details prescribed in the regulations for the purposes of this section.

26(4)    
If:

(a)    a *person applies for a detail listed in subsection (3) , or in regulations made under subsection (3) , in relation to an *entity, not to be disclosed; and

(b)    the *Registrar is satisfied that it is not appropriate to disclose the detail;

the Registrar must not disclose the detail under this section.

Note:

A decision refusing an application not to disclose details is a reviewable ABN decision.

26(5)    
In addition to providing copies under subsection (1) , the *Registrar may make publicly available any details listed in subsection (3) , or in regulations made under subsection (3) , in relation to an *entity, other than any detail that the Registrar is prohibited from disclosing under subsection (4) .