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This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This is a short technical instrument that keeps the existing Australian Business Number (ABN) regulations alive for an extra two years.
Under 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.
What this means:
This instrument itself disappears on 2 April 2021, having done its job of bridging the gap.
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Direct links to the current provisions in Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018.
This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018.
This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.
The A New Tax System (Australian Business Number) Regulations 1999, for which the sunsetting day is 1 April 2019, is repealed by section 51 of the Legislation Act 2003 on 1 April 2021.
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.
This instrument is repealed at the start of 2 April 2021.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018.
This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.
The A New Tax System (Australian Business Number) Regulations 1999, for which the sunsetting day is 1 April 2019, is repealed by section 51 of the Legislation Act 2003 on 1 April 2021.
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.
This instrument is repealed at the start of 2 April 2021.