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.