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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - NOTES

No. 84, 1999

Compilation No. 27

Compilation date:                              1 January 2019

Includes amendments up to:            Act No. 125, 2018

Registered:                                         18 January 2019

 

About this compilation

This compilation

This is a compilation of the A New Tax System (Australian Business Number) Act 1999 that shows the text of the law as amended and in force on 1 January 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1--Preliminary                                                                                                             1

Division 1--Formalities                                                                                               1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

Division 2--Objects                                                                                                       2

3............ Objects................................................................................................ 2

Division 3--Application of this Act                                                                       3

4............ Crown bound by this Act.................................................................... 3

5............ Application to government entities, non-profit sub-entities, superannuation funds and certain RSE licensees         3

5A......... Application to religious practitioners and religious institutions........... 3

6............ Application of Criminal Code............................................................. 4

7............ Application to the external Territories................................................. 4

Part 2--Registering for ABN purposes                                                                    5

Division 4--Registration                                                                                             5

8............ Are you entitled to an ABN?............................................................... 5

9............ Applying for an ABN......................................................................... 5

9A......... Applying for registration of representatives........................................ 6

10.......... Registrar must register you if conditions met...................................... 6

10A....... Registrar must register your representative if conditions met.............. 7

11.......... Steps taken by Registrar to register you.............................................. 7

11A....... Steps taken by Registrar to register your representative...................... 8

12.......... If you are registered, notices may be sent to you at your registered address for service           8

13.......... Refusal to register............................................................................... 9

Division 5--Your obligations if you are registered                                    11

14.......... You must notify Registrar of changes to matters set out in the Register.. 11

15.......... Obligation to give Registrar information if requested........................ 11

16.......... Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees.......................................................................................................... 13

Division 6--Variation and cancellation of registration                           15

17.......... Registrar may change your ABN...................................................... 15

18.......... When your registration can be cancelled........................................... 15

19.......... Reinstating your registration............................................................. 17

Division 8--Review of reviewable ABN decisions                                      18

21.......... Review of reviewable ABN decisions.............................................. 18

Division 9--Offences                                                                                                   19

23.......... Identification offences....................................................................... 19

Part 3--Administration                                                                                                    20

Division 10--The Australian Business Register                                           20

24.......... The Australian Business Register..................................................... 20

25.......... Entries in the Australian Business Register....................................... 20

26.......... Access to certain information in the Australian Business Register.... 21

27.......... Evidentiary value of the Australian Business Register...................... 23

Division 11--Other administrative matters                                                   25

28.......... The Registrar..................................................................................... 25

29.......... Annual report on operation of this Act.............................................. 25

29A....... Adjustments to details....................................................................... 26

30.......... Protection of confidentiality of information....................................... 26

31.......... Regulations....................................................................................... 29

Part 4--Rules for interpreting this Act                                                                  30

Division 12--Identifying defined terms                                                             30

32.......... When defined terms are identified..................................................... 30

33.......... When terms are not identified............................................................ 30

34.......... Identifying the defined term in a definition........................................ 30

Division 13--What forms part of this Act                                                       31

35.......... What forms part of this Act............................................................... 31

36.......... What does not form part of this Act.................................................. 31

Division 15--The Dictionary                                                                                  32

41.......... Dictionary......................................................................................... 32

Endnotes                                                                                                                                    37

Endnote 1--About the endnotes                                                                            37

Endnote 2--Abbreviation key                                                                                39

Endnote 3--Legislation history                                                                             40

Endnote 4--Amendment history                                                                           45


Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

A New Tax System (Australian Business Number) Act 1999

84, 1999

8 July 1999

8 July 1999 (s 2)

 

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Sch 1 (items 92-94): 5 Dec 1999 (s 2(1), (2))

--

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999

177, 1999

22 Dec 1999

Sch 4 (items 1-9): 1 July 2000 (s 2(7))

--

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Sch 1 (items 72-78): 22 Dec 1999 (2(1))

 

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 10 (item 19): 22 Dec 1999 (s 2(11))

--

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 9: 22 Dec 1999 (s 2(7)(d))

--

Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999

201, 1999

23 Dec 1999

Sch 3 (item 1): 24 Dec 1999 (s 2(3))

--

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Sch 2 (item 1) and Sch 4C (item 9): 1 July 2000 (s 3(1), (5B))

Sch 4C (item 9)

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 7 (items 1-3) and Sch 11 (items 1-2B): 1 July 2000 (s 2(1), (5))

--

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4-14 and Sch 3 (items 28-30): 15 July 2001 (s 2(1), (3))

s 4-14

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

Sch 1 (items 1-3): 1 Oct 2001 (s 2(1))

Sch 1 (item 3)

Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

54, 2003

27 June 2003

Sch 6 (item 1): 1 July 2003 (s 2)

--

Tax Laws Amendment (2004 Measures No. 1) Act 2004

95, 2004

29 June 2004

Sch 6: 29 June 2004 (s 2(1) item 5)
Sch 10 (items 1-3): 1 July 2005 (s 2(1) item 8)

Sch 6 (item 5)

Tax Laws Amendment (2006 Measures No. 3) Act 2006

80, 2006

30 June 2006

Sch 10 (items 1, 2, 5): 1 July 2005 (s 2(1) item 8)

Sch 10 (item 5)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Sch 1 (items 1, 2), Sch 2 (items 5-8) and Sch 6 (items 1, 6-11): 14 Sept 2006 (s 2(1) items 2, 4)

Sch 6 (items 1, 6-11)

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Sch 7 (item 1): 24 Sept 2007 (s 2(1) item 9)

--

Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007

154, 2007

24 Sept 2007

Sch 1 (items 1-9, 296): 24 Sept 2007 (s 2(1) items 2, 6)
Sch 1 (item 245): 24 Sept 2008 (s 2(1) item 4)

Sch 1 (item 296)

Tax Laws Amendment (2009 Measures No. 2) Act 2009

42, 2009

23 June 2009

Sch 6 (items 1-32): 23 June 2009 (s 2(1) item 13)
Sch 6 (items 35-57): 5 Apr 2010 (s 2(1) item 14)

Sch 6 (item 32)

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Sch 2 (item 1): 1 Oct 2009 (s 2(1) item 3)
Sch 5 (items 283-287): 18 Sept 2009 (s 2(1) item 10)

--

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Sch 2 (item 2): 17 Dec 2010 (s 2(1) item 2)

--

Statute Law Revision Act 2011

5, 2011

22 Mar 2011

Sch 6 (item 120): 19 Apr 2011 (s 2(1) item 17)

--

Business Names Registration (Transitional and Consequential Provisions) Act 2011

127, 2011

3 Nov 2011

Sch 2 (item 1): 20 Apr 2012 (s 2(1) item 4)
Sch 2 (item 27): 28 May 2013 (s 2(1) item 5)

Act No 172, 2011 (Sch 1 (item 1))

Tax Laws Amendment (2011 Measures No. 7) Act 2011

147, 2011

29 Nov 2011

Sch 8 (item 1): 1 Jan 2012 (s 2(1) item 8)

--

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012

169, 2012

3 Dec 2012

Sch 3 (item 2): 3 Dec 2012 (s 2(1) item 8)

--

Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014

62, 2014

30 June 2014

Sch 7 (item 122) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)

Sch 14

as amended by

 

 

 

 

Public Governance and Resources Legislation Amendment Act (No. 1) 2015

36, 2015

13 Apr 2015

Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2)

Sch 7

as amended by

 

 

 

 

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)

--

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2)

--

Treasury Legislation Amendment (Repeal Day) Act 2015

2, 2015

25 Feb 2015

Sch 4 (items 32-37, 79): 25 Feb 2015 (s 2(1) item 6)

Sch 4 (item 79)

Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016

52, 2016

5 May 2016

Sch 1 (items 9, 38, 39): 1 July 2016 (s 2(1) item 1)

Sch 1 (items 38, 39)

Statute Update Act 2016

61, 2016

23 Sept 2016

Sch 3 (item 4): 21 Oct 2016 (s 2(1) item 1)

--

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016

89, 2016

2 Dec 2016

Sch 2 (items 1, 6): 2 Dec 2016 (s 2(1) item 3)

Sch 2 (item 6)

Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018

125, 2018

3 Oct 2018

Sch 1 (items 1, 4): 1 Jan 2019 (s 2(1) item 1)

Sch 1 (item 4)

Endnote 4--Amendment history

 

Provision affected

How affected

Part 1

 

Division 2

 

s 3........................................

am No 91, 2000; No 42, 2009

Division 3

 

s 5........................................

am No 177, 1999; No 92, 2000; No 154, 2007

s 5A.....................................

ad No 168, 2001

 

am No 101, 2006

Part 2

 

Division 4

 

s 8........................................

am No 177, 1999; No 55, 2001; No 169, 2012; No 2, 2015; No 52, 2016

s 9........................................

am No 42, 2009

s 9A.....................................

ad No 42, 2009

s 10......................................

am No 179, 1999; No 42, 2009

s 10A...................................

ad No 42, 2009

s 11......................................

am No 42, 2009

s 11A...................................

ad No 42, 2009

s 12......................................

am No 42, 2009

s 13......................................

am No 179, 1999; No. 42, 2009

Division 5

 

s 14......................................

am No 179, 1999; No 42, 2009

s 15......................................

rs No 42, 2009

 

am No 42, 2009

s 16......................................

am No 179, 1999; No 154, 2007

Division 6

 

s 17......................................

am No 42, 2009

s 18......................................

am No 42, 2009

s 19......................................

am No 42, 2009

Division 7............................

rep No 42, 2009

s 20......................................

rep No 42, 2009

Division 8

 

Division 8 of Part 2..............

rs No 42, 2009

s 21......................................

rs No 42, 2009

 

am No 42, 2009

s 22......................................

rep No 42, 2009

Division 9

 

Division 9 heading...............

rs No 42, 2009

s 23......................................

am No 42, 2009

Part 3

 

Division 10

 

s 25......................................

am No 179, 1999; No 95, 2004; No 42, 2009; No 88, 2009

s 26......................................

rs No 91, 2000

 

am No 95, 2004; No 154, 2007; No 42, 2009; No 88, 2009; No 127, 2011; No 147, 2011; No 89, 2016; No 125, 2018

s 27......................................

am No 91, 2000; No 42, 2009; No 61, 2016

Division 10A.......................

ad No 91, 2000

 

rep No 42, 2009

s 27A...................................

ad. No. 91, 2000

 

rep. No. 42, 2009

s 27B...................................

ad No 91, 2000

 

rep No 42, 2009

Division 11

 

s 29A...................................

ad No 42, 2009

 

am No 42, 2009

s 30......................................

am No 146, 1999; No 201, 1999; No 91, 2000; No 54, 2003; No 95, 2004; No 42, 2009; No 62, 2014

Part 4

 

Division 14..........................

rep No 101, 2006

s 37......................................

am No 92, 2000

 

rep No 101, 2006

s 38......................................

am No 177, 1999; No 178, 1999; No 92, 2000; No 80, 2006

 

rep No 101, 2006

s 39......................................

rep No 177, 1999

s 40......................................

rep No 101, 2006

Division 15

 

s 41......................................

am No 146, 1999; No 177, 1999; No 178, 1999; No 179, 1999; No 91, 2000; No 92, 2000; No 55, 2001; No 168, 2001; No 101, 2006; No 143, 2007; No 154, 2007; No 42, 2009; No 88, 2009; No 145, 2010; No 5, 2011; No 2, 2015


 



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