{"id":"C2004A00467","name":"A New Tax System (Australian Business Number) Act 1999","slug":"a-new-tax-system-australian-business-number-act-1999","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"84 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38519,"registerId":"commonwealth-C2004A00467-1775056139177","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":0},{"sectionNumber":"Division 1","sectionType":"division","heading":"Formalities","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":1},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.","sortOrder":2},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.","sortOrder":3},{"sectionNumber":"Division 2","sectionType":"division","heading":"Objects","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":4},{"sectionNumber":"3","sectionType":"section","heading":"Objects","content":"#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.","sortOrder":5},{"sectionNumber":"Division 3","sectionType":"division","heading":"Application of this Act","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

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These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":6},{"sectionNumber":"4","sectionType":"section","heading":"Crown bound by this Act","content":"#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.","sortOrder":7},{"sectionNumber":"5","sectionType":"section","heading":"Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees","content":"#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.","sortOrder":8},{"sectionNumber":"5A","sectionType":"section","heading":"Application to religious practitioners and religious institutions","content":"#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.","sortOrder":9},{"sectionNumber":"6","sectionType":"section","heading":"Application of Criminal Code","content":"#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.","sortOrder":10},{"sectionNumber":"7","sectionType":"section","heading":"Application to the external Territories","content":"#### 7 Application to the external Territories\n\n This Act extends to every external Territory.","sortOrder":11},{"sectionNumber":"Part 2","sectionType":"part","heading":"Registering for ABN purposes","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":12},{"sectionNumber":"Division 4","sectionType":"division","heading":"Registration","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":13},{"sectionNumber":"8","sectionType":"section","heading":"Are you entitled to an ABN?","content":"#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.","sortOrder":14},{"sectionNumber":"9","sectionType":"section","heading":"Applying for an ABN","content":"#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).","sortOrder":15},{"sectionNumber":"9A","sectionType":"section","heading":"Applying for registration of representatives","content":"#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).","sortOrder":16},{"sectionNumber":"10","sectionType":"section","heading":"Registrar must register you if conditions met","content":"#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.","sortOrder":17},{"sectionNumber":"10A","sectionType":"section","heading":"Registrar must register your representative if conditions met","content":"#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.","sortOrder":18},{"sectionNumber":"11","sectionType":"section","heading":"Steps taken by Registrar to register you","content":"#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.","sortOrder":19},{"sectionNumber":"11A","sectionType":"section","heading":"Steps taken by Registrar to register your representative","content":"#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.","sortOrder":20},{"sectionNumber":"12","sectionType":"section","heading":"If you are registered, notices may be sent to you at your registered address for service","content":"#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.","sortOrder":21},{"sectionNumber":"13","sectionType":"section","heading":"Refusal to register","content":"#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.","sortOrder":22},{"sectionNumber":"Division 5","sectionType":"division","heading":"Your obligations if you are registered","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":23},{"sectionNumber":"14","sectionType":"section","heading":"You must notify Registrar of changes to matters set out in the Register","content":"#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.","sortOrder":24},{"sectionNumber":"15","sectionType":"section","heading":"Obligation to give Registrar information if requested","content":"#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.","sortOrder":25},{"sectionNumber":"16","sectionType":"section","heading":"Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees","content":"#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.","sortOrder":26},{"sectionNumber":"Division 6","sectionType":"division","heading":"Variation and cancellation of registration","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":27},{"sectionNumber":"17","sectionType":"section","heading":"Registrar may change your ABN","content":"#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.","sortOrder":28},{"sectionNumber":"18","sectionType":"section","heading":"When your registration can be cancelled","content":"#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.","sortOrder":29},{"sectionNumber":"19","sectionType":"section","heading":"Reinstating your registration","content":"#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.","sortOrder":30},{"sectionNumber":"Division 8","sectionType":"division","heading":"Review of reviewable ABN decisions","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":31},{"sectionNumber":"21","sectionType":"section","heading":"Review of reviewable ABN decisions","content":"#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.","sortOrder":32},{"sectionNumber":"Division 9","sectionType":"division","heading":"Offences","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":33},{"sectionNumber":"23","sectionType":"section","heading":"Identification offences","content":"#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.","sortOrder":34},{"sectionNumber":"Part 3","sectionType":"part","heading":"Administration","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":35},{"sectionNumber":"Division 10","sectionType":"division","heading":"The Australian Business Register","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":36},{"sectionNumber":"24","sectionType":"section","heading":"The Australian Business Register","content":"#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.","sortOrder":37},{"sectionNumber":"25","sectionType":"section","heading":"Entries in the Australian Business Register","content":"#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.","sortOrder":38},{"sectionNumber":"26","sectionType":"section","heading":"Access to certain information in the Australian Business Register","content":"#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).","sortOrder":39},{"sectionNumber":"27","sectionType":"section","heading":"Evidentiary value of the Australian Business Register","content":"#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.","sortOrder":40},{"sectionNumber":"Division 11","sectionType":"division","heading":"Other administrative matters","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":41},{"sectionNumber":"28","sectionType":"section","heading":"The Registrar","content":"#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.","sortOrder":42},{"sectionNumber":"29","sectionType":"section","heading":"Annual report on operation of this Act","content":"#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.","sortOrder":43},{"sectionNumber":"29A","sectionType":"section","heading":"Adjustments to details","content":"#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.","sortOrder":44},{"sectionNumber":"30","sectionType":"section","heading":"Protection of confidentiality of information","content":"#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.","sortOrder":45},{"sectionNumber":"31","sectionType":"section","heading":"Regulations","content":"#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.","sortOrder":46},{"sectionNumber":"Part 4","sectionType":"part","heading":"Rules for interpreting this Act","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":47},{"sectionNumber":"Division 12","sectionType":"division","heading":"Identifying defined terms","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":48},{"sectionNumber":"32","sectionType":"section","heading":"When defined terms are identified","content":"#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.","sortOrder":49},{"sectionNumber":"33","sectionType":"section","heading":"When terms are not identified","content":"#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.","sortOrder":50},{"sectionNumber":"34","sectionType":"section","heading":"Identifying the defined term in a definition","content":"#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.","sortOrder":51},{"sectionNumber":"Division 13","sectionType":"division","heading":"What forms part of this Act","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":52},{"sectionNumber":"35","sectionType":"section","heading":"What forms part of this Act","content":"#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.","sortOrder":53},{"sectionNumber":"36","sectionType":"section","heading":"What does not form part of this Act","content":"#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.","sortOrder":54},{"sectionNumber":"Division 15","sectionType":"division","heading":"The Dictionary","content":"An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes\n\n## Part 1—Preliminary\n\n### Division 1—Formalities\n\n#### 1 Short title\n\n This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.\n\n#### 2 Commencement\n\n This Act commences on the day on which it receives the Royal Assent.\n\n### Division 2—Objects\n\n#### 3 Objects\n\n Main object\n (1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:\n (a) in all their dealings with the Australian Government; and\n (b) for all other Commonwealth purposes.\n (2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of \\*taxation laws.\n Reducing registration and reporting requirements\n (3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.\n\n> Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.\n\n Multi‑agency dealings\n (4) The objects of this Act also include allowing the \\*Registrar to register and maintain details about representatives of \\*businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with \\*government entities.\n\n### Division 3—Application of this Act\n\n#### 4 Crown bound by this Act\n\n This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.\n\n#### 5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees\n\n (1) This Act applies to a \\*government entity, a \\*non‑profit sub‑entity or a \\*superannuation fund as if it were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n (2) This Act applies to an \\*RSE licensee, or an applicant for an \\*RSE licence, that is a group of individual trustees as if the group were an \\*entity \\*carrying on an \\*enterprise in \\*Australia.\n\n#### 5A Application to religious practitioners and religious institutions\n\n If a \\*religious practitioner:\n (a) does an activity, or a series of activities:\n (i) in pursuit of his or her vocation as a religious practitioner; and\n (ii) as a member of a religious institution; and\n (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;\n this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.\n\n> Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.\n\n#### 6 Application of Criminal Code\n\n The Criminal Code applies to all offences against this Act.\n\n#### 7 Application to the external Territories\n\n This Act extends to every external Territory.\n\n## Part 2—Registering for ABN purposes\n\n### Division 4—Registration\n\n#### 8 Are you entitled to an ABN?\n\n (1) \\*You are entitled to have an Australian Business Number (\\*ABN) if:\n (a) you are \\*carrying on an \\*enterprise in \\*Australia; or\n (b) in the course or furtherance of carrying on an enterprise, you make \\*supplies that are \\*connected with the indirect tax zone.\n Corporations Act companies\n (2) A \\*Corporations Act company is entitled to have an Australian Business Number (\\*ABN).\n Limited registration entities\n (3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \\*ABN.\n\n#### 9 Applying for an ABN\n\n (1) To get an \\*ABN, \\*you must apply to the \\*Registrar to be registered in the \\*Australian Business Register.\n\n> Note 1: You may apply yourself or someone may apply on your behalf.\n\n> Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).\n\n (2) \\*Your application must be in the \\*approved form.\n (3) That form may request, but not compel, \\*you to provide your \\*TFN or that of an \\*associate.\n\n> 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).\n\n#### 9A Applying for registration of representatives\n\n (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.\n (2) An application must be in the \\*approved form.\n (3) That form may request, but not compel, the provision of:\n (a) the \\*TFN of the representative; and\n (b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.\n\n> 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).\n\n#### 10 Registrar must register you if conditions met\n\n (1) The \\*Registrar must register \\*you in the \\*Australian Business Register if:\n (a) you have applied under section 9; and\n (b) the Registrar is satisfied that you:\n (i) are entitled to have an \\*ABN; or\n (ii) are likely to be entitled to have an ABN by the date specified in your application; and\n (c) the Registrar is satisfied that your identity has been established; and\n (ca) if details about an \\*associate of yours were requested in the \\*approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and\n (d) you are not already registered in the Register.\n (2) The \\*Registrar may request \\*you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:\n (a) you are entitled to have an \\*ABN; or\n (b) your identity, or that of an \\*associate referred to in paragraph (1)(ca), is established.\n\n#### 10A Registrar must register your representative if conditions met\n\n (1) The \\*Registrar must register \\*your representative in the \\*Australian Business Register if:\n (a) an application has been made under section 9A; and\n (b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and\n (c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and\n (d) the representative’s details are not already registered in the \\*Australian Business Register in relation to you.\n (2) If \\*your proposed representative is to be authorised to nominate other representatives of yours, the \\*Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.\n\n#### 11 Steps taken by Registrar to register you\n\n (1) The \\*Registrar registers \\*you (for an application under section 9) by:\n (a) allocating you an \\*ABN; and\n (b) entering in the \\*Australian Business Register:\n (i) your name; and\n (ii) your ABN; and\n (iii) the date of effect of the registration.\n\n> Note: A decision setting the date of effect of your registration is a reviewable ABN decision.\n\n (2) The date specified as the date of effect of \\*your registration may be any date (including a date before your application for registration was made).\n (3) The \\*Registrar must give \\*you a written notice of:\n (a) the fact that you have been registered; and\n (b) your \\*ABN; and\n (c) the date of effect of your registration; and\n (d) the other details entered in relation to you in the \\*Australian Business Register (see section 25).\n\n> Note: Section 12 deals with giving notice to an entity registered under this section.\n\n#### 11A Steps taken by Registrar to register your representative\n\n The \\*Registrar registers \\*your representative (for an application under section 9A) by entering in the \\*Australian Business Register in relation to you:\n (a) the name of the representative; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n\n#### 12 If you are registered, notices may be sent to you at your registered address for service\n\n (1) If \\*you are registered in the \\*Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.\n\n> Note: This subsection applies only to entities registered under section 11.\n\n (2) Subsection (1):\n (a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and\n (b) does not affect the power of a court to authorise service of a document in some other way.\n\n#### 13 Refusal to register\n\n (1) If the \\*Registrar refuses \\*your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:\n (a) the refusal; and\n (b) the reasons for the refusal.\n\n> Note: A decision refusing to register you or your representative is a reviewable ABN decision.\n\n (2) If the \\*Registrar has not decided \\*your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.\n (3) For the purposes of section 21, if \\*you give notice under subsection (2), the \\*Registrar is taken to have refused your application for registration on the day on which the notice is given.\n (4) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n (5) For the purposes of measuring the 28 days mentioned in subsection (2) for \\*your application under section 9A, disregard each period (if any):\n (a) starting on the day when the \\*Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and\n (b) ending at the end of the day you give the Registrar the specified information or document.\n\n### Division 5—Your obligations if you are registered\n\n#### 14 You must notify Registrar of changes to matters set out in the Register\n\n (1) If:\n (a) \\*you give information to the \\*Registrar; and\n (b) the information is recorded in relation to you in the \\*Australian Business Register under section 25; and\n (c) circumstances change so that the information you gave the Registrar is no longer correct;\n you must notify the Registrar of the change within 28 days after you become aware of the change.\n\n> Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.\n\n> Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.\n\n (2) The notice:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 15 Obligation to give Registrar information if requested\n\n (1) The \\*Registrar may request an \\*entity to give the Registrar information in accordance with the following table. The entity must comply with the request.\n\n```html\n

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

*You, if you are registered in the *Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

*Your *associate (if any) entered in the *Australian Business Register in relation to you

information relevant to confirming the associate’s identity

3

Either:

(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

\n```\n\n> Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.\n\n (2) A request under subsection (1) to an \\*entity:\n (a) is to be made by notice in writing to the entity; and\n (b) may ask the entity to give the information in writing; and\n (c) must specify:\n (i) the information the entity is to give; and\n (ii) the period within which the entity is to give the information.\n The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) If the request asks the \\*entity to give the information in writing, the information:\n (a) must be lodged with the \\*Registrar; and\n (b) must be in the \\*approved form.\n\n#### 16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees\n\n Application to partnerships\n (1) If, but for this subsection, section 14 or 15 would impose an obligation on a \\*partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.\n Application to unincorporated association or body\n (2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.\n Application to RSE licensee that is a group of individual trustees\n (2A) If, but for this subsection, section 14 or 15 would impose an obligation on an \\*RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.\n Defences for partners, members of committee of management and certain RSE licensees\n (3) In a prosecution of a \\*person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:\n (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and\n (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.\n Application to government entities headed by one person\n (4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a \\*government entity:\n (a) that is an unincorporated association or body; and\n (b) for whose management a single person is responsible to persons or bodies outside the government entity;\n the obligation is imposed on that person.\n (5) Subsection (4) has effect despite:\n (a) subsection (2); and\n (b) sections 14 and 15 as they apply because of section 5.\n\n### Division 6—Variation and cancellation of registration\n\n#### 17 Registrar may change your ABN\n\n (1) The \\*Registrar may, at any time, change \\*your \\*ABN by:\n (a) making an appropriate change to the \\*Australian Business Register (including the date from which the new ABN has effect); and\n (b) giving you written notice of the new ABN.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (2) The notice must state the date from which the new \\*ABN has effect.\n (3) The change to the \\*ABN takes effect on the date stated in the \\*Australian Business Register.\n\n#### 18 When your registration can be cancelled\n\n On Registrar’s initiative\n (1) The \\*Registrar may cancel \\*your registration in the \\*Australian Business Register if satisfied that:\n (a) you are registered under an identity that is not your true identity; or\n (b) at the time you were registered, you were not entitled to have an \\*ABN; or\n (c) you are no longer entitled to have an ABN.\n\n> Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).\n\n> Note 2: A decision to cancel your registration is a reviewable ABN decision.\n\n (1A) The \\*Registrar may cancel the registration of \\*your representative in the \\*Australian Business Register if satisfied that:\n (a) your registration is cancelled under subsection (1); or\n (b) the representative no longer represents you; or\n (c) the representative is registered under an identity that is not the representative’s true identity; or\n (d) the representative’s identity is no longer satisfactorily established.\n\n> Note: A decision to cancel the registration of your representative is a reviewable ABN decision.\n\n (2) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state:\n (a) the reasons for the cancellation; and\n (b) the date of effect of the cancellation.\n\n> Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n> Note 2: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (2);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n At your request\n (4) The \\*Registrar may:\n (a) cancel \\*your registration if you apply to the Registrar for cancellation of the registration in the \\*approved form; or\n (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.\n\n> Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.\n\n (5) The \\*Registrar must give \\*you written notice of the cancellation. The notice must state the date of effect of the cancellation.\n\n> Note 1: Section 12 deals with giving notice to an entity registered under section 11.\n\n> Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.\n\n (6) The date of effect of the cancellation may be any of the following:\n (a) the date on which \\*you are given notice under subsection (5);\n (b) a specified date in the future;\n (c) a date before the date on which the notice is given.\n\n#### 19 Reinstating your registration\n\n (1) The \\*Registrar must reinstate \\*your registration, or the registration of your representative, in the \\*Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.\n (2) The \\*Registrar must give \\*you written notice of the reinstatement.\n\n> Note: Section 12 deals with giving notice to an entity registered under section 11.\n\n (3) The reinstatement has effect on and from the day on which the registration was cancelled.\n\n### Division 8—Review of reviewable ABN decisions\n\n#### 21 Review of reviewable ABN decisions\n\n (1) \\*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a \\*reviewable ABN decision.\n (2) Each of the following decisions is a reviewable ABN decision:\n\n```html\n

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of *your registration

subsection 11(1)

2

Refusing to register *you or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

\n```\n\n (3) Part IVC of the Taxation Administration Act 1953 applies in relation to a \\*reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the \\*Registrar.\n\n### Division 9—Offences\n\n#### 23 Identification offences\n\n (1) \\*You must not purport to identify yourself by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not your own.\n\nPenalty: Imprisonment for 2 years.\n\n (2) \\*You must not purport to identify an \\*entity that is an \\*associate of yours by using:\n (a) a number that is not an \\*ABN as if it were an ABN; or\n (b) an ABN that is not the entity’s own ABN.\n\nPenalty: Imprisonment for 2 years.\n\n (3) \\*You commit an offence if:\n (a) you purport to identify yourself as being registered under this Act as the representative of an \\*entity; and\n (b) you are not the registered representative of the entity.\n\nPenalty: Imprisonment for 2 years.\n\n## Part 3—Administration\n\n### Division 10—The Australian Business Register\n\n#### 24 The Australian Business Register\n\n (1) The \\*Registrar must establish and maintain an \\*Australian Business Register.\n (2) The \\*Australian Business Register may be kept in any form that the \\*Registrar considers appropriate.\n\n#### 25 Entries in the Australian Business Register\n\n (1) Under paragraph 11(1)(b), the \\*Registrar enters in the \\*Australian Business Register in relation to each \\*entity registered in the Register:\n (a) the entity’s name; and\n (b) the entity’s \\*ABN; and\n (c) the date of effect of the registration.\n (2) The \\*Registrar must also enter the following details in the \\*Australian Business Register in relation to the \\*entity:\n (a) an address for service of notices under this Act;\n (aa) details about the entity’s \\*associates that were requested in the \\*approved form for registration in that Register;\n (b) the details prescribed in the regulations.\n (3) Under section 11A, the \\*Registrar enters in the \\*Australian Business Register in relation to each representative registered in the Register:\n (a) the representative’s name; and\n (b) the representative’s email address; and\n (c) the date of effect of the registration.\n (4) The \\*Registrar must also enter in the \\*Australian Business Register in relation to a representative the details prescribed in the regulations.\n\n> Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.\n\n> Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.\n\n#### 26 Access to certain information in the Australian Business Register\n\n (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.\n (2) Before the copy is given to the \\*person, the\\*Registrar must excise from it:\n (a) any detail not listed in subsection (3) or in regulations made under subsection (3); and\n (b) any detail that the Registrar is prohibited from disclosing under subsection (4).\n (3) The details are the following:\n (a) the \\*entity’s name;\n (b) the entity’s \\*ABN;\n (c) the date of effect of the registration;\n (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;\n (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;\n (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;\n (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;\n (ga) any statement required to be entered in the \\*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;\n (h) the entity’s Australian Company Number and Australian Registered Body Number (if any);\n (i) the kind of entity;\n (j) the State or Territory in which the entity’s principal place of \\*business is located, and the postcode relating to the location;\n (ja) if the entity is an \\*RSE licensee:\n (i) the class of licence held by the licensee; and\n (ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (iii) the licensee’s postal address; and\n (iv) the licensee’s telephone number;\n (jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:\n (i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and\n (ii) the entity’s postal address; and\n (iii) the entity’s telephone number; and\n (iv) the entity’s contact person; and\n (v) the RSE licensee of the entity;\n (k) any details prescribed in the regulations for the purposes of this section.\n (4) If:\n (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\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the Registrar must not disclose the detail under this section.\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n (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).\n\n#### 27 Evidentiary value of the Australian Business Register\n\n (1) The \\*Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.\n (2) If the \\*Australian Business Register is kept by the use of a computer, the \\*Registrar may issue a document containing the details of a matter taken from the Register.\n (3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.\n (4) The \\*Registrar may give a \\*person a certified copy of, or extract from, the \\*Australian Business Register on payment of the prescribed fee (if any).\n (5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.\n (6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.\n (7) If:\n (a) a \\*person applies for a detail included in the \\*Australian Business Register in relation to an \\*entity not to be disclosed; and\n (b) the \\*Registrar is satisfied that it is not appropriate to disclose the detail;\n the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).\n\n> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.\n\n### Division 11—Other administrative matters\n\n#### 28 The Registrar\n\n (1) There is to be a Registrar of the \\*Australian Business Register.\n (2) The Commissioner of Taxation is the Registrar of the \\*Australian Business Register.\n\n> Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.\n\n> Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.\n\n (3) As well as the specific powers and functions conferred on the \\*Registrar by this Act, the Registrar has the general administration of this Act.\n (4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.\n\n#### 29 Annual report on operation of this Act\n\n (1) The \\*Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.\n\n> Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.\n\n (2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n#### 29A Adjustments to details\n\n (1) This section applies if the \\*Registrar is satisfied that:\n (a) details entered in relation to an \\*entity in the \\*Australian Business Register; or\n (b) details entered in relation to an entity’s representative in that Register;\n are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.\n (2) The \\*Registrar may adjust the details accordingly.\n\n#### 30 Protection of confidentiality of information\n\n (1) This section restricts what a \\*person (the entrusted person) may do with \\*protected information, or \\*protected documents, that the person has obtained in the course of \\*official employment.\n (2) The \\*entrusted person:\n (a) must not make a record of \\*protected information; and\n (b) must not disclose it to anyone else;\n if the recording or disclosure is not done in accordance with subsection (3).\n\nPenalty: Imprisonment for 2 years.\n\n (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:\n (a) the recording or disclosure is for the purposes of this Act;\n (b) the recording or disclosure happens in the course of the performance of the duties of the \\*entrusted person’s \\*official employment;\n (c) the entrusted person is the \\*Registrar and the disclosure is to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another \\*person for the purpose of that other person carrying out functions under a \\*taxation law; or\n (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or\n (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (viii) a prescribed body for the prescribed purposes;\n (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:\n (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or\n (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or\n (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or\n (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or\n (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or\n (vi) a prescribed body for the prescribed purposes;\n (e) the entrusted person is the Registrar and the disclosure:\n (i) is of information relating to an individual who is, or who has been, registered as an \\*entity’s representative in the \\*Australian Business Register; and\n (ii) is for the purposes of facilitating the entity’s electronic dealings with \\*government entities or for maintaining details in the Register.\n\n> Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.\n\n (4) Subsection (3) does not authorise the disclosure of information to:\n (a) a Commonwealth Minister; or\n (b) a Minister of a State or Territory; or\n (c) an elected member of a body established under a law of a State or Territory.\n (5) Except where it is necessary to do so for the purpose of giving effect to a \\*taxation law, the \\*entrusted person is not to be required:\n (a) to produce any \\*protected document to a court; or\n (b) to disclose \\*protected information to a court.\n (6) In this section:\n\n> disclose means divulge or communicate.\n\n#### 31 Regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;\n and, in particular:\n (c) prescribing fees; or\n (d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.\n (2) The amount of a fee prescribed under paragraph (1)(c):\n (a) must be reasonably related to the expenses incurred or to be incurred by the \\*Registrar in connection with the activity that attracts the fee; and\n (b) must not be such as to amount to taxation.\n\n## Part 4—Rules for interpreting this Act\n\n### Division 12—Identifying defined terms\n\n#### 32 When defined terms are identified\n\n (1) Many of the terms used in this Act are defined.\n (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “\\*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.\n\n#### 33 When terms are not identified\n\n Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.\n\n#### 34 Identifying the defined term in a definition\n\n Within a definition, the defined term is identified by bold italics.\n\n### Division 13—What forms part of this Act\n\n#### 35 What forms part of this Act\n\n (1) These all form part of this Act:\n • the headings to the Parts, Divisions and Subdivisions of this Act;\n • the headings to the sections and subsections of this Act;\n • the notes and examples (however described) that follow provisions of this Act.\n (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.\n\n#### 36 What does not form part of this Act\n\n Footnotes and endnotes do not form part of this Act.\n\n### Division 15—The Dictionary\n\n#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":55},{"sectionNumber":"41","sectionType":"section","heading":"Dictionary","content":"#### 41 Dictionary\n\n In this Act, except so far as the contrary intention appears:\n\n> ABN (Australian Business Number) for an \\*entity means the entity’s ABN as shown in the \\*Australian Business Register.\n\n> approved form has the same meaning as in the \\*ITAA 1997.\n\n> associate has the meaning given by section 318 of the \\*ITAA 1936.\n\n> Australia, when used in a geographical sense, has the same meaning as in the \\*ITAA 1997.\n\n> Australian Business Register means the register established under section 24.\n\n> business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\n> carrying on an \\*enterprise includes doing anything in the course of the commencement or termination of the enterprise.\n\n> company means:\n\n (a) a body corporate; or\n (b) any other unincorporated association or body of \\*persons;\n but does not include a \\*partnership or a \\*non‑entity joint venture.\n\n> connected with the indirect tax zone, in relation to a \\*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> Corporations Act company means a body registered as a company under the Corporations Act 2001.\n\n> enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> entrusted person has the meaning given by subsection 30(1).\n\n> government entity means:\n\n (a) a Department of State of the Commonwealth; or\n (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or\n (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or\n (d) a Department of State of a State or Territory; or\n (e) an organisation that:\n (i) is not an entity; and\n (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \\*enterprise or established for a public purpose by an \\*Australian law; and\n (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;\n whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.\n\n> indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> individual means a natural person.\n\n> ITAA 1936 means the Income Tax Assessment Act 1936.\n\n> ITAA 1997 means the Income Tax Assessment Act 1997.\n\n> non‑cash benefit has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:\n\n (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and\n (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.\n\n> Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:\n\n (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and\n (b) the branch maintains an independent system of accounting; and\n (c) the branch can be separately identified by reference to:\n (i) the nature of the activities carried on through the branch; or\n (ii) the location of the branch; and\n (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.\n\n> official employment means:\n\n (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or\n (b) the exercise of powers or performance of functions under a delegation by the \\*Registrar; or\n (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or\n (d) appointment or employment by a local governing body, or the performance of services for a local governing body.\n\n> Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.\n\n> partnership has the meaning given by section 995‑1 of the \\*ITAA 1997.\n\n> person includes a \\*company.\n\n> protected document means any document made or given under, or for the purposes of, this Act.\n\n> protected information means information that meets all the following conditions:\n\n (a) it relates to the affairs of a \\*person other than the \\*entrusted person;\n (b) it was obtained by the entrusted person, or by any other person, in the course of \\*official employment;\n (c) it was disclosed or obtained under, or in relation to, this Act.\n\n> Registrar means the Registrar of the \\*Australian Business Register.\n\n> religious practitioner means:\n\n (a) a minister of religion; or\n (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or\n (c) a full‑time member of a religious order; or\n (d) a student at a college conducted solely for training persons to become members of religious orders.\n\n> reviewable ABN decision has the meaning given by section 21.\n\n> RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.\n\n> superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.\n\n> supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.\n\n> TFN means tax file number as defined in section 202A of the \\*ITAA 1936.\n\n> withholding payment has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \\*ITAA 1997.\n\n> you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.\n\n> Note: The expression you is not used in provisions that apply only to entities that are not individuals.","sortOrder":56}],"analysis":{"issue_detection":{"absurdities":[{"type":"retroactive_impossibility","section":"s 11(2)","severity":"medium","reasoning":"Section 11(2) permits the date of effect of registration to be 'any date (including a date before your application for registration was made)'. This creates a retroactive legal status that is logically paradoxical: the entity would have been 'registered' at a time when no application existed and the Registrar had made no decision. Obligations and rights that attach to registered status (e.g., s 14 notification obligations, use of ABN) would have technically applied during a period the entity could not possibly have complied with them.","confidence":0.78,"description":"Registration can be backdated to before the application was made, meaning an entity can be legally registered for a period during which it had no ABN and could not have known it would obtain one."},{"type":"retroactive_impossibility","section":"s 18(3) and s 18(6)","severity":"high","reasoning":"Both subsections 18(3)(c) and 18(6)(c) permit the date of effect of cancellation to be 'a date before the date on which the notice is given.' The Dictionary definition of ABN makes clear that an entity's ABN is its number 'as shown in the Australian Business Register.' If registration is retroactively cancelled, the entity had no ABN during the backdated period. Any use of that number during that period would technically constitute an offence under s 23(1)(b) (using an ABN that is not your own), even though the entity was acting in perfectly good faith as a registered entity at the time. This creates an impossible compliance trap.","confidence":0.82,"description":"Cancellation of registration can be backdated to before the notice of cancellation is given, meaning an entity's ABN ceases to exist retrospectively at a time it was lawfully using it, potentially criminalising innocent past conduct under s 23."},{"type":"other","section":"s 13(2) and s 13(3)","severity":"low","reasoning":"Section 13(2) allows the applicant to treat a non-decision as a refusal 'at any time' after 28 days. There is no upper time limit and no requirement that the Registrar actually be dilatory. An applicant could strategically trigger a deemed refusal immediately after the 28-day period to obtain a reviewable decision (s 21) and escalate to the Administrative Review Tribunal, bypassing the Registrar's pending positive determination. The provision intended to protect applicants from indefinite delay could be weaponised to circumvent the ordinary administrative process.","confidence":0.65,"description":"An applicant can trigger a deemed refusal at 'any time' after 28 days, even if the Registrar is one day away from approving the application, potentially defeating an otherwise successful application purely at the applicant's election."},{"type":"impossible_compliance","section":"s 4 and s 5","severity":"medium","reasoning":"Section 4 binds the Crown but expressly immunises it from prosecution. Section 5 deems government entities to be enterprises carrying on business, and sections 14-15 impose mandatory notification and information obligations with criminal sanctions (via s 8C of the Taxation Administration Act 1953). The Act thus imposes obligations on Crown entities while simultaneously making the sanction for breach inapplicable. The obligation exists without any enforceable consequence against the Crown, undermining the entire compliance mechanism for government entities.","confidence":0.72,"description":"The Crown is bound by the Act but cannot be prosecuted for an offence, yet government entities are treated as enterprises carrying on a business and have reporting obligations under ss 14-15 which, if breached, constitute criminal offences—creating a class of obligees who are immune from the sanction that enforces the obligation."},{"type":"other","section":"s 29A","severity":"medium","reasoning":"Section 29A(1) requires only that the Registrar be 'satisfied' that existing details are incorrect and have access to details the Registrar 'believes' to be correct—a lower standard than certainty. Section 29A(2) then grants a discretionary power to adjust with no procedural safeguards: no obligation to notify the entity (contrast ss 11(3), 17(1)(b), 18(2), 19(2)), no right to object before adjustment, and no reviewable ABN decision listed in s 21(2) for adjustments. This means an entity's publicly accessible Register entry can be silently altered by administrative belief alone, yet the entity remains obligated under s 14 to notify the Registrar of incorrect information—an obligation that may have already been discharged by the Registrar acting unilaterally.","confidence":0.75,"description":"The Registrar may unilaterally 'adjust' Register details it merely 'believes' to be correct, without any requirement to notify the registered entity, creating a situation where an entity's registered details can be changed without the entity's knowledge or consent."},{"type":"self_contradicting","section":"s 30(3)(c) vs s 30(4)","severity":"medium","reasoning":"Section 30(3)(c)(vi) permits the Registrar to disclose to the 'head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department.' However, s 30(4)(b) prohibits disclosure to 'a Minister of a State or Territory.' In many Australian jurisdictions, a Minister is simultaneously the nominal head of a Department of State. This creates an absurdity where the Registrar can lawfully disclose to a departmental secretary but not to the Minister who may be the legal head of the same department, and where the same disclosure may be simultaneously lawful and unlawful depending on whether the recipient is characterised as 'department head' or 'Minister.'","confidence":0.7,"description":"Section 30(3)(c) lists permitted disclosures by the Registrar to government bodies, but s 30(4) then withdraws authorisation for disclosure to Ministers and elected members—meaning the Registrar can share protected information with a department head but not with the Minister who is responsible for and heads that very department."},{"type":"self_contradicting","section":"s 36 and s 35","severity":"low","reasoning":"Section 35(1) includes 'notes and examples (however described) that follow provisions of this Act' as forming part of the Act. Section 36 excludes 'footnotes and endnotes.' The Act uses the label 'Note' extensively (e.g., Notes following ss 9, 10, 11, 12, 14, 15, etc.). It is unclear whether these labelled 'Notes' are 'notes' under s 35 (forming part of the Act) or 'footnotes' under s 36 (not forming part of the Act). Where a Note contains substantive content—such as the Note to s 18(1) stating 'If your registration is cancelled, you cease to have an ABN'—the question of whether it has legal force is unresolved on the face of the Act.","confidence":0.6,"description":"Section 36 states that 'footnotes and endnotes do not form part of this Act', yet s 35(1) expressly provides that 'notes' that follow provisions do form part of the Act—creating an unresolved ambiguity about the legal status of the numerous 'Notes' appearing throughout the Act."},{"type":"other","section":"s 9A(1) and s 10A(1)(b)","severity":"low","reasoning":"Section 9A(1) expressly allows a representative registration application to be made when the entity 'is applying to be so registered' (not yet registered). Section 10A(1) then requires the Registrar to register the representative if conditions are met—without any condition that the principal entity itself has been registered. It is logically possible for a representative's details to appear in the Register before the entity they represent is registered, creating an orphaned registration entry for a representative of a non-existent registered entity.","confidence":0.68,"description":"An application for registration of a representative can be made while the entity itself is only 'applying' to be registered, but registration of the representative requires the identity of the 'nominating individual' to be established—creating a scenario where a representative may be registered before the principal entity is."}],"contradictions":[{"severity":"medium","section_a":"s 18(1) (Registrar may cancel registration)","section_b":"s 19(1) (Registrar must reinstate if registration should not have been cancelled)","confidence":0.7,"description":"Where the Registrar cancels registration on the ground that an entity 'was not entitled to have an ABN at the time of registration' (s 18(1)(b)) but subsequently the entity establishes it was in fact entitled, s 19 requires reinstatement—but s 19(3) deems reinstatement to have effect from the date of cancellation, meaning the retrospective ABN may conflict with the retroactive cancellation under s 18(3)(c), leaving the legal status of the ABN during the intervening period entirely indeterminate."},{"severity":"low","section_a":"s 10(1)(d) (must not register if already registered)","section_b":"s 17 (Registrar may change ABN at any time)","confidence":0.55,"description":"Section 10(1)(d) prohibits registration of an entity already in the Register. Section 17 allows the Registrar to change an ABN at any time. However, the Dictionary defines 'ABN' as 'the entity's ABN as shown in the Australian Business Register'—so changing an ABN effectively means the old ABN no longer exists as the entity's ABN. There is no mechanism in s 17 addressing whether the old number can be re-allocated and no prohibition equivalent to s 10(1)(d) preventing allocation of a previously used ABN to a different entity."},{"severity":"low","section_a":"s 30(3)(c)(iii) (Registrar may disclose to persons carrying out functions under a taxation law)","section_b":"s 30(3)(d)(iii) (authorised person may disclose to persons carrying out functions under an Act administered by the Commissioner)","confidence":0.65,"description":"The scope of permitted disclosure differs between the Registrar and Registrar-authorised persons in a way that is internally inconsistent: the Registrar can disclose to anyone carrying out functions under any 'taxation law' (a broad category defined by reference to the Taxation Administration Act 1953), while an authorised person is limited to disclosing to persons carrying out functions under 'an Act administered by the Commissioner of Taxation.' These categories do not perfectly overlap—a taxation law may be administered by someone other than the Commissioner—creating asymmetric disclosure permissions that have no apparent policy rationale."},{"severity":"medium","section_a":"s 14(1) (obligation to notify Registrar of changes within 28 days of becoming aware)","section_b":"s 29A (Registrar may unilaterally adjust details without notice)","confidence":0.73,"description":"Section 14 imposes a criminal obligation on the registered entity to notify the Registrar of changes to registered information. Section 29A allows the Registrar to adjust those same details unilaterally without notifying the entity. If the Registrar adjusts details under s 29A in a way the entity disagrees with, the entity is then in the impossible position of being obligated under s 14 to notify the Registrar of the 'change'—but the change was made by the Registrar, not the entity, and notifying the Registrar of its own adjustment would be circular and potentially futile. There is no mechanism for the entity to dispute a s 29A adjustment."},{"severity":"medium","section_a":"s 8(2) (Corporations Act company is entitled to an ABN)","section_b":"s 8(3) (limited registration entity is not entitled to an ABN)","confidence":0.75,"description":"Section 8(2) grants an unqualified entitlement to an ABN to any Corporations Act company. Section 8(3) then carves out 'limited registration entities' (as defined in the GST Act). However, a limited registration entity can be structured as or include a Corporations Act company. The Act does not resolve which provision prevails where an entity satisfies both s 8(2) and the exclusion in s 8(3), leaving an interpretive gap as to whether corporate form or limited registration entity status is determinative."}]},"kimi_summary":{"_metrics":{"completionTokens":816},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original 1999 purpose of creating a simple business identifier for Commonwealth dealings. Key expansions include: (1) representative registration for electronic dealings (added later); (2) specific treatment of religious practitioners and institutions (section 5A); (3) detailed superannuation and RSE licensee provisions; (4) extensive information-sharing with state, territory and local governments; and (5) integration with GST, income tax, and business names registration systems. The confidentiality and disclosure framework (section 30) has also grown complex, with multiple categories of permitted disclosures to various government bodies."},"complexity_factors":["Extensive cross-referencing to other legislation (GST Act 1999, Income Tax Assessment Acts 1936 and 1997, Taxation Administration Act 1953, Corporations Act 2001, Superannuation Industry (Supervision) Act 1993)","Multiple defined terms (41 definitions in the Dictionary) with asterisk notation requiring navigation between sections","Conditional application rules for different entity types (partnerships, unincorporated associations, RSE licensees, government entities, religious practitioners)","Nested exceptions in confidentiality provisions (section 30) with multiple layers of permitted disclosures","Representative registration creates a parallel registration system with separate but related obligations","Time-based calculations with suspension periods for information requests (28-day deadlines with exclusion periods)","Evidentiary rules and admissibility provisions with multiple pathways for using Register contents in legal proceedings"],"plain_english_summary":"**What this Act does:**\n\nThis legislation creates the **Australian Business Number (ABN)** system — a national register that gives businesses and other organisations a unique identifying number to use when dealing with government.\n\n**Who it affects:**\n- **Businesses** carrying on an enterprise in Australia\n- **Companies** registered under the Corporations Act\n- **Government entities**, **superannuation funds**, **non-profit sub-entities**, and **religious institutions**\n- **Individuals** acting as authorised representatives for businesses\n\n**Key things the Act covers:**\n\n| What | How it works |\n|------|-------------|\n| **Getting an ABN** | Apply to the Registrar (the Commissioner of Taxation). You must prove your identity and show you're entitled — either because you're running a business or making supplies connected to Australia's indirect tax zone. |\n| **Representatives** | Businesses can register individuals as authorised representatives to handle electronic dealings with government agencies. |\n| **Keeping details current** | You must notify the Registrar within 28 days if your registered details change. |\n| **Public access** | Some ABN information is publicly available (name, ABN, business location, GST status). You can apply to suppress other details if appropriate. |\n| **Criminal offences** | It's a crime (up to 2 years imprisonment) to use someone else's ABN, use a fake ABN, or falsely claim to be a registered representative. |\n| **Reviews and appeals** | You can object to certain decisions — like refusal to register, cancellation, or refusal to suppress your details — through the tax appeals system. |\n\n**Why it matters:**\nThe ABN system simplifies how businesses interact with government by replacing multiple registration numbers with one identifier. It also supports the GST system and allows state, territory and local governments to use the same register, reducing red tape.\n\n**Important note on scope:** While the Act started as a way to help businesses deal with the Commonwealth, it has expanded to cover religious practitioners (treating their activities as done by their institution), superannuation entities, and extensive information-sharing with state and territory governments."},"summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The original scope was primarily about simplifying business identification for dealings with the federal government. Over time, the scope expanded significantly to include: facilitating electronic dealings with government entities through a representative registration system; enabling information sharing with State, Territory and local governments to reduce registration burdens; incorporating superannuation fund trustees and RSE licensees as a distinct category; and providing public access to register information for verification purposes. The addition of representative registration (sections 9A, 10A, 11A) and the detailed confidentiality-sharing framework represent meaningful expansions beyond the original core purpose of simple business identification."},"complexity_factors":["Heavy cross-referencing to other legislation (GST Act, ITAA 1936, ITAA 1997, Taxation Administration Act 1953, Corporations Act, Superannuation Industry (Supervision) Act, Business Names Registration Act, Public Governance Act, Public Service Act)","Multiple defined terms that import meaning from other Acts, requiring readers to consult those Acts to fully understand provisions","Special treatment rules for different entity types (partnerships, unincorporated associations, RSE licensees, government entities, religious institutions, non-profit sub-entities) with distinct obligations for each","Backdating provisions — registration and cancellation dates can be set before or after the relevant event, which creates complexity around timing and legal effect","Two-tier registration system covering both entities (businesses) and their representatives, each with separate application, registration, and cancellation processes","Confidentiality framework with a complex matrix of permitted disclosures to different government bodies under different conditions","Review rights channelled through Part IVC of the Taxation Administration Act 1953, requiring knowledge of a separate legislative framework","The 'you' drafting convention (applying provisions to all entities unless limited) is non-standard and can be disorienting","Information access rules that balance public transparency with suppression rights, with separate processes for each"],"plain_english_summary":"## What is this law about?\n\nThis law creates the **Australian Business Number (ABN) system** — the 11-digit number you see on invoices, tax documents, and business correspondence across Australia. It establishes a public register of businesses (the **Australian Business Register**) and sets the rules for who can get an ABN, how to get one, and what happens if you don't play by the rules.\n\n## Who does it affect?\n\nPretty much anyone running a business in Australia, including:\n- **Sole traders, companies, partnerships, and trusts** operating in Australia\n- **Non-profit organisations and charities**\n- **Government bodies** (Commonwealth, State, Territory, and local)\n- **Superannuation funds** (retirement savings funds) and their managers\n- **Religious institutions** (but not individual religious practitioners acting in their religious role — their activities are treated as belonging to the institution)\n- Notably, **employees are excluded** — you need to be running a business, not working for someone else\n\n## What does it actually do?\n\n**Getting an ABN:**\nIf you're carrying on a business in Australia, you're entitled to apply for an ABN through the Tax Office (the Commissioner of Taxation runs the register). You apply in a set form, prove your identity, and if you qualify, you get a unique ABN entered in the public register. You can even get backdated registration.\n\n**Your ongoing obligations:**\nOnce registered, you must notify the Tax Office within **28 days** if any of your registered details change. Fail to do this and you can be prosecuted for an offence.\n\n**The public register:**\nBasic information about your business — like your name, ABN, business name, GST registration status, and general location — is publicly available. However, sensitive details are protected. You can apply to have certain information kept off the public record if there's a good reason (for example, personal safety concerns).\n\n**Cancellation:**\nThe Tax Office can cancel your ABN if you were never entitled to one, used a false identity, or are no longer running a business. You can also voluntarily cancel it. Cancellation decisions can be challenged (reviewed) through a formal objection process.\n\n**Using a fake ABN is a crime:**\nUsing a number that isn't your ABN (or isn't an ABN at all) to identify yourself or your business carries a penalty of **up to 2 years in prison**. Same goes for falsely claiming to be a registered representative of another business.\n\n**Privacy and information sharing:**\nGovernment employees who handle ABN information must keep it confidential. They can be imprisoned for up to 2 years for leaking it inappropriately. However, the Tax Office *can* share information with other government agencies (State, Territory, local, and Commonwealth) to reduce red tape — this is actually one of the law's stated goals.\n\n## Why does it matter to you?\n\n- **If you're in business:** You almost certainly need an ABN. Without one, clients and customers are legally required to withhold 47% of any payment to you for tax purposes — a massive practical incentive to register.\n- **If you're a consumer or business:** You can look up any ABN on the public register to verify whether a business is legitimate before you pay them.\n- **If you work for a business:** Your employer's ABN appears on your payslips and tax documents — this law is part of why that system works.\n- **If you're a freelancer or contractor:** Getting this wrong (e.g., using someone else's ABN) is not just an admin error — it's potentially a criminal offence."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-australian-business-number-act-1999","history":"/api/acts/a-new-tax-system-australian-business-number-act-1999/history","analysis":"/api/acts/a-new-tax-system-australian-business-number-act-1999/analysis","conflicts":"/api/acts/a-new-tax-system-australian-business-number-act-1999/conflicts","importantCases":"/api/acts/a-new-tax-system-australian-business-number-act-1999/important-cases","documents":"/api/acts/a-new-tax-system-australian-business-number-act-1999/documents"}}