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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 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 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 or 426-115 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.

             (5)  In addition to providing copies under subsection (1), the * Registrar may make publicly available any details listed in subsection (3), or in regulations made under subsection (3), in relation to an * entity, other than any detail that the Registrar is prohibited from disclosing under subsection (4).



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