{"id":"F2018L01510","name":"Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018","slug":"legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":98168,"registerId":"commonwealth-F2018L01510-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Deferral of sunsetting","content":"#### 4 Deferral of sunsetting\n\n  The A New Tax System (Australian Business Number) Regulations 1999, for which the sunsetting day is 1 April 2019, is repealed by section 51 of the Legislation Act 2003 on 1 April 2021.\n\n> Note: The above Regulations were to sunset on 1 April 2019 because of section 50 of the Legislation Act 2003. This section as in force before the commencement of the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Amendment Certificate 2020 provided for the deferral of that sunset day to 1 April 2020.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Repeal of this instrument","content":"#### 5 Repeal of this instrument\n\n  This instrument is repealed at the start of 2 April 2021.","sortOrder":3}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2086},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the limited function described in its title—deferring the sunsetting date. There is no scope creep; it does not modify the substantive content of the ABN Regulations, only their expiry date."},"complexity_factors":["Only 5 short sections","Single, straightforward purpose (changing one date)","No conditional logic, exceptions, or defined terms","Minimal cross-referencing (only references the Legislation Act 2003 and the ABN Regulations)"],"plain_english_summary":"This is a short technical instrument that keeps the existing **Australian Business Number (ABN) regulations** alive for an extra two years.\n\nUnder Australian law, most regulations automatically expire (or \"sunset\") after about 10 years unless they are reviewed and remade. The ABN Regulations were due to sunset (expire) on 1 April 2019. This certificate pushes that expiry date back to **1 April 2021**.\n\n**What this means:**\n- **For businesses:** Nothing changes in your day-to-day dealings with your ABN. The same rules about applying for, keeping, or cancelling an ABN continue unchanged.\n- **For the government:** It buys time to review and potentially remake the ABN Regulations properly without leaving a gap where no rules exist.\n\nThis instrument itself disappears on 2 April 2021, having done its job of bridging the gap."}},"importantCases":[],"_links":{"self":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica","history":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica/history","analysis":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica/analysis","conflicts":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica/conflicts","importantCases":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica/important-cases","documents":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-australian-business-number-regulations-certifica/documents"}}