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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 27

Evidentiary value of the Australian Business Register

             (1)  The * Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.

             (2)  If the * Australian Business Register is kept by the use of a computer, the * Registrar may issue a document containing the details of a matter taken from the Register.

             (3)  The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.

             (4)  The * Registrar may give a * person a certified copy of, or extract from, the * Australian Business Register on payment of the prescribed fee (if any).

             (5)  The certified copy is admissible in proceedings without any further proof of, or the production of, the original.

             (6)  This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995 .

             (7)  If:

                     (a)  a * person applies for a detail included in the * Australian Business Register 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 detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).

Note:          A decision refusing an application not to disclose details is a reviewable ABN decision.



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