Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 25

Entries in the Australian Business Register

             (1)  Under paragraph 11(1)(b), the * Registrar enters in the * Australian Business Register in relation to each * entity registered in the Register:

                     (a)  the entity's name; and

                     (b)  the entity's * ABN; and

                     (c)  the date of effect of the registration.

             (2)  The * Registrar must also enter the following details in the * Australian Business Register in relation to the * entity:

                     (a)  an address for service of notices under this Act;

                    (aa)  details about the entity's * associates that were requested in the * approved form for registration in that Register;

                     (b)  the details prescribed in the regulations.

             (3)  Under section 11A, the * Registrar enters in the * Australian Business Register in relation to each representative registered in the Register:

                     (a)  the representative's name; and

                     (b)  the representative's email address; and

                     (c)  the date of effect of the registration.

             (4)  The * Registrar must also enter in the * Australian Business Register in relation to a representative the details prescribed in the regulations.

Note 1:       Section 30-229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax-deductible.

Note 2:       Section 426-65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.



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