{"id":"F2020L01498","name":"A New Tax System (Australian Business Number) Regulations 2020","slug":"a-new-tax-system-australian-business-number-regulations-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130735,"registerId":"commonwealth-F2020L01498-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Introduction","content":"## Part 1—Introduction","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the A New Tax System (Australian Business Number) Regulations 2020.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the A New Tax System (Australian Business Number) Act 1999.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n    (a) ABN;\n    (b) Australian Business Register;\n    (c) entity;\n    (d) Registrar.\n  In this instrument:\n\n> ACN has the meaning given by section 9 of the Corporations Act 2001.\n\n> Act means the A New Tax System (Australian Business Number) Act 1999.\n\n> ARBN has the meaning given by section 9 of the Corporations Act 2001.\n\n> Business Names Register means the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"The Australian Business Register","content":"## Part 2—The Australian Business Register","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Details to be entered in the Australian Business Register","content":"#### 6 Details to be entered in the Australian Business Register\n\n  For the purposes of paragraph 25(2)(b) of the Act, the following details to be entered in the Australian Business Register in relation to an entity are prescribed:\n    (a) any business name registered to the entity on the Business Names Register;\n    (b) the entity’s principal place of business;\n    (c) the kind of entity registered on the Register;\n    (d) the industry classification code for the business conducted by the entity, by reference to the Australian and New Zealand Standard Industrial Classification (ANZSIC) 2006 published by the Australian Bureau of Statistics, as in force or existing at the time when this instrument commences;\n    (e) the following details (if any) that apply to the entity:\n    (i) if the entity has an ACN—the ACN;\n    (ii) if the entity has an ARBN—the ARBN;\n    (iii) if the entity has a public officer (within the meaning of section 252 of the Income Tax Assessment Act 1936)—the name of the public officer;\n    (iv) if the entity is a trust—the name of the trustee or the names of the trustees;\n    (v) if the entity has an email address—the email address;\n    (vi) if the entity’s ABN is changed under section 17 of the Act—the date the change takes effect;\n    (vii) if the entity’s registration in the Australian Business Register is cancelled under section 18 of the Act—the date the cancellation takes effect.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Fee for access to the Australian Business Register","content":"#### 7 Fee for access to the Australian Business Register\n\n  (1) For the purposes of subsections 26(1) and 27(4) of the Act, this section prescribes the fee for the following:\n    (a) a copy of an entry in the Australian Business Register;\n    (b) a certified copy of, or extract from, the Australian Business Register.\n  (2) The fee is the sum of:\n    (a) $20 for the first page of the copy, certified copy or extract; and\n    (b) $0.10 per page for any subsequent page.\n  (3) However, the fee for a single copy of an entry in the Register is nil if the copy is given to the entity to which the entry relates.\n  (4) The Registrar may reduce or waive the fee mentioned in subsection (2) if the payment of the fee would impose financial hardship on the payer.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Details to be included in copies of the Australian Business Register","content":"#### 8 Details to be included in copies of the Australian Business Register\n\n  For the purposes of paragraph 26(3)(k) of the Act, the following details are prescribed:\n    (a) if the entity’s ABN is changed under section 17 of the Act—the date the change takes effect;\n    (b) if the entity’s registration in the Australian Business Register is cancelled under section 18 of the Act—the date the cancellation takes effect;\n    (c) a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of the Business Names Registration (Transitional and Consequential Provisions) Act 2011 commenced.","sortOrder":7}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not expand which entities fall within the Act’s reach; it prescribes implementation details: what data is recorded and shown (regulation 6 and 8) and the fee structure for access (regulation 7). It operates within powers conferred by the Act (regulation 3) and links to Act provisions about ABN changes and cancellations (regulations 6 and 8 referencing sections 17 and 18 of the Act), so it refines administrative mechanics rather than changing statutory scope."},"complexity_factors":["Cross-references to multiple parent Acts and defined terms (A New Tax System (Australian Business Number) Act 1999; Corporations Act 2001; Business Names Registration Act 2011) increasing interpretive dependency.","Prescriptive list of register data fields to be entered (detailed categories for business names, principal place of business, entity kind, ANZSIC code, ACN/ARBN, public officer, trustee names, email, effective dates for ABN change or cancellation) (see regulation 6).","Fee schedule uses a two-part per‑page formula with an exemption and a discretionary hardship waiver, creating decision points for the Registrar and small administrative calculations (see regulation 7).","Requirement to use an external coding standard (ANZSIC 2006) 'as in force at commencement' ties interpretation to a fixed historical version of that standard (regulation 6(d)).","Prescribed content for copies includes transitional-name detail tied to earlier legislative commencement, adding a temporal dependency (regulation 8(c)).","Operational interactions with Act provisions (sections 17, 18, 25, 26, 27 referenced across regs 6–8) require users and administrators to read both instruments together."],"plain_english_summary":"These regulations set out what information must appear on the Australian Business Register, the fee structure for getting copies or certified extracts, and which details must be shown on those copies. They apply to entities that hold an Australian Business Number (companies, trusts, businesses, public officers and similar) and affect how easily and cheaply anyone — including the entity itself — can access official business-register information."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: operationalising the ABN Act 1999 by prescribing register contents and access fees. The 2020 version appears to be a straightforward remake of earlier regulations (likely the 1999 regulations) with updated references to contemporary legislation like the Business Names Registration Act 2011. No scope creep is evident."},"complexity_factors":["Short instrument with only 8 operative sections","Minimal defined terms (5 definitions in section 5, plus references to defined terms in parent Act)","Straightforward prescriptive structure ('the following details are prescribed')","Simple conditional logic limited to fee waivers (subsection 7(4)) and nil fees for self-access (subsection 7(3))","Limited cross-referencing—primarily to parent Act (ABN Act 1999) and Corporations Act for ACN/ARBN definitions","No nested exceptions or complex temporal provisions beyond the historical business name preservation in section 8(c)"],"plain_english_summary":"This legislation sets administrative rules for the Australian Business Number system, expanding what must be recorded in the Australian Business Register (additional contact, entity and identification details, industry codes and dates of ABN changes) and requiring historical business names be shown. \n\nIt also fixes fees for copies of register entries (with free access for businesses to their own entry and hardship waivers), affecting anyone with an ABN, users of the register, and the agency that manages it."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-australian-business-number-regulations-2020","history":"/api/acts/a-new-tax-system-australian-business-number-regulations-2020/history","analysis":"/api/acts/a-new-tax-system-australian-business-number-regulations-2020/analysis","conflicts":"/api/acts/a-new-tax-system-australian-business-number-regulations-2020/conflicts","importantCases":"/api/acts/a-new-tax-system-australian-business-number-regulations-2020/important-cases","documents":"/api/acts/a-new-tax-system-australian-business-number-regulations-2020/documents"}}