A New Tax System (Australian Business Number) Act 1999
25Entries in the Australian Business Register
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25 Entries in the Australian Business Register
(1) Under paragraph 11(1)(b), the *Registrar enters in the *Australian Business Register in relation to each *entity registered in the Register: (a) the entity’s name; and (b) the entity’s *ABN; and (c) the date of effect of the registration. (2) The *Registrar must also enter the following details in the *Australian Business Register in relation to the *entity: (a) an address for service of notices under this Act; (aa) details about the entity’s *associates that were requested in the *approved form for registration in that Register; (b) the details prescribed in the regulations. (3) Under section 11A, the *Registrar enters in the *Australian Business Register in relation to each representative registered in the Register: (a) the representative’s name; and (b) the representative’s email address; and (c) the date of effect of the registration. (4) The *Registrar must also enter in the *Australian Business Register in relation to a representative the details prescribed in the regulations.
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.
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.