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A New Tax System (Australian Business Number) Regulations 2020
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5 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) ABN;
(b) Australian Business Register;
(c) entity;
(d) Registrar.
In this instrument:
ACN has the meaning given by section 9 of the Corporations Act 2001.
Act means the A New Tax System (Australian Business Number) Act 1999.
ARBN has the meaning given by section 9 of the Corporations Act 2001.
Business Names Register means the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011.