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A New Tax System (Australian Business Number) Act 1999
26Access to certain information in the Australian Business Register
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#### 26 Access to certain information in the Australian Business Register
(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.
(2) Before the copy is given to the \*person, the\*Registrar must excise from it:
(a) any detail not listed in subsection (3) or in regulations made under subsection (3); and
(b) any detail that the Registrar is prohibited from disclosing under subsection (4).
(3) The details are the following:
(a) the \*entity’s name;
(b) the entity’s \*ABN;
(c) the date of effect of the registration;
(d) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011;
(e) the date of effect of any GST registration under section 25‑10 of the A New Tax System (Goods and Services Tax) Act 1999;
(f) the date of effect of any GST cancellation under section 25‑60 of the A New Tax System (Goods and Services Tax) Act 1999;
(g) any statement required to be entered in the \*Australian Business Register in relation to the entity under section 30‑229 or 195‑140 of the \*ITAA 1997;
(ga) any statement required to be entered in the \*Australian Business Register in relation to the entity under section 426‑65, 426‑104, 426‑115, 426‑119 or 426‑190 in Schedule 1 to the Taxation Administration Act 1953;
(h) the entity’s Australian Company Number and Australian Registered Body Number (if any);
(i) the kind of entity;
(j) the State or Territory in which the entity’s principal place of \*business is located, and the postcode relating to the location;
(ja) if the entity is an \*RSE licensee:
(i) the class of licence held by the licensee; and
(ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and
(iii) the licensee’s postal address; and
(iv) the licensee’s telephone number;
(jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:
(i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and
(ii) the entity’s postal address; and
(iii) the entity’s telephone number; and
(iv) the entity’s contact person; and
(v) the RSE licensee of the entity;
(k) any details prescribed in the regulations for the purposes of this section.
(4) If:
(a) a \*person applies for a detail listed in subsection (3), or in regulations made under subsection (3), in relation to an \*entity, not to be disclosed; and
(b) the \*Registrar is satisfied that it is not appropriate to disclose the detail;
the Registrar must not disclose the detail under this section.
> Note: A decision refusing an application not to disclose details is a reviewable ABN decision.
(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).