Commonwealth Consolidated Acts

A NEW TAX SYSTEM (TAX ADMINISTRATION) ACT 1999 - SCHEDULE 9

Part 1—ABNs for government entities

A New Tax System (Australian Business Number) Act 1999

1 At the end of section 16

Add:

Application to government entities headed by one person

(4)

If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a ^* government entity:

(a)

that is an unincorporated association or body; and

(b)

for whose management a single person is responsible to persons or bodies outside the government entity;

the obligation is imposed on that person.

(5)

Subsection (4) has effect despite:

(a)

subsection (2); and

(b)

sections 14 and 15 as they apply because of section 5.

2 Section 41 (at the end of the definition of government entity)

Add:

; or (e) an organisation that:

(i)

is not an entity; and

(ii)

is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an enterprise or established for a public purpose by an ^* Australian law; and

(iii)

can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;

whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.

Part 2—Changes relating to tax-deductible gifts

A New Tax System (Australian Business Number) Act 1999

3 At the end of section 10

Add:

(2)

The ^* Registrar may request ^* you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:

(a)

you are entitled to have an ^* ABN; or

(b)

your identity is established.

4 At the end of section 13

Add:

(4)

For the purposes of measuring the 28 days mentioned in subsection (2), disregard each period (if any):

(a)

starting on the day when the ^* Registrar requests ^* you under subsection 10(2) to give the Registrar specified information or a specified document; and

(b)

ending at the end of the day you give the Registrar the specified information or document.

5 At the end of subsection 25(2)

Add:

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

Part 3—Technical correction

A New Tax System (Australian Business Number) Act 1999

6 Subsection 14(1) (note 1)

Omit "subsection (3)", substitute "section 15".