A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

This compilation was prepared on 20 April 2012
taking into account amendments up to Act No. 147 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

Part 1--Preliminary 1

Division 1--Formalities 1

1............ Short title [see Note 1] ........................................................................ 1

2............ Commencement [see Note 1] .............................................................. 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 ............................................................. 3

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 ........................................ 5

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

10A....... Registrar must register your representative if conditions met .............. 6

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 ............................................................................... 8

Division 5--Your obligations if you are registered 10

14.......... You must notify Registrar of changes to matters set out in the Register .. 10

15.......... Obligation to give Registrar information if requested ........................ 10

16.......... Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees .......................................................................................................... 12

Division 6--Variation and cancellation of registration 14

17.......... Registrar may change your ABN ...................................................... 14

18.......... When your registration can be cancelled ........................................... 14

19.......... Reinstating your registration ............................................................. 16

Division 8--Review of reviewable ABN decisions 17

21.......... Review of reviewable ABN decisions .............................................. 17

Division 9--Offences 18

23.......... Identification offences ....................................................................... 18

Part 3--Administration 19

Division 10--The Australian Business Register 19

24.......... The Australian Business Register ..................................................... 19

25.......... Entries in the Australian Business Register ....................................... 19

26.......... Access to certain information in the Australian Business Register .... 20

27.......... Evidentiary value of the Australian Business Register ...................... 22

Division 11--Other administrative matters 23

28.......... The Registrar ..................................................................................... 23

29.......... Annual report on operation of this Act .............................................. 23

29A....... Adjustments to details ....................................................................... 23

30.......... Protection of confidentiality of information ....................................... 24

31.......... Regulations ....................................................................................... 26

Part 4--Rules for interpreting this Act 27

Division 12--Identifying defined terms 27

32.......... When defined terms are identified ..................................................... 27

33.......... When terms are not identified ............................................................ 27

34.......... Identifying the defined term in a definition ........................................ 27

Division 13--What forms part of this Act 28

35.......... What forms part of this Act ............................................................... 28

36.......... What does not form part of this Act .................................................. 28

Division 15--The Dictionary 29

41.......... Dictionary ......................................................................................... 29

Notes 33

Notes to the A New Tax System (Australian Business Number) Act 1999

Note 1

The A New Tax System (Australian Business Number) Act 1999 as shown in this compilation comprises Act No. 84, 1999 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For application, saving or transitional provisions made by Schedule 1 (item 1) of the Business Names Registration (Application of Consequential Amendments) Act 2011, see Act No. 172, 2011.

For all other relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
A New Tax System (Australian Business Number) Act 1999	84, 1999	8 July 1999	8 July 1999
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 92-94): 5 Dec 1999 (see Gazette 1999, No. S584) (a)	--
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 4: (b)	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Schedule 1 (items 6, 8, 70-78): 1 July 2000 Remainder: Royal Assent	S. 2(1A) (ad. by 179, 1999, Sch. 10 [item 19])
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 10 (item 19): 22 Dec 1999 (c)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Schedule 9: Royal Assent (d)	--
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999	201, 1999	23 Dec 1999	Schedule 3: 24 Dec 1999 (e)	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 2 (item 1): (f) Schedule 4C: 1 July 2000 (f)	Sch. 4C (item 9)
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 7 (items 1-3) and Schedule 11 (items 1, 2, 2A, 2B): (g)	--
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 28-30): 15 July 2001 (see Gazette 2001, No. S285) (h)	Ss. 4-14 [see Note 1]
Taxation Laws Amendment Act (No. 5) 2001	168, 2001	1 Oct 2001	Schedule 2: 1 July 2000 Remainder: Royal Assent	Sch. 1 (item 3)
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003	54, 2003	27 June 2003	1 July 2003	--
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	Schedule 6: Royal Assent Schedule 10 (items 1-3): 1 July 2005	Sch. 6 (item 5)
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 10 (items 1, 2): 1 July 2005	--
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 1 (items 1, 2), Schedule 2 (items 5-8) and Schedule 6 (items 1, 6-11): Royal Assent	Sch. 6 (items 1, 6-11)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 7 (item 1): Royal Assent	--
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007	154, 2007	24 Sept 2007	Schedule 1 (items 1-9, 296): Royal Assent Schedule 1 (item 245): 24 Sept 2008	Sch. 1 (item 296)
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 6 (items 1-32): Royal Assent Schedule 6 (items 35-57): 5 Apr 2010 (see F2010L00629)	Sch. 6 (item 32)
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 2 (item 1): 1 Oct 2009 Schedule 5 (items 283-287): Royal Assent	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (item 2): 17 Dec 2010	--
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Schedule 6 (item 120): 19 Apr 2011	--
Business Names Registration (Transitional and Consequential Provisions) Act 2011	127, 2011	3 Nov 2011	Schedule 2 (item 1): 20 Apr 2012 (see s. 2(1)) Schedule 2 (item 27): [see s. 2(1) and Note 2]	--
Tax Laws Amendment (2011 Measures No. 7) Act 2011	147, 2011	29 Nov 2011	Schedule 8 (item 1): 1 Jan 2012	--

(a) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 1 (items 92-94) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.

(2) Subject to this section, this Act commences at the commencing time.

(b) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 4 only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsections 2(2) and (7) of which provide as follows:

(2) Part 1 of Schedule 1 to this Act commences immediately after the commencement of Part 1 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999.

(7) Schedule 4 commences at the same time as the commencement of Part 1 of Schedule 1.

Part 1 of Schedule 1 commences immediately after 1 July 2000.

(c) The A New Tax System (Pay As You Go) Act 1999 was amended by Schedule 10 (item 19) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(11) of which provides as follows:

(11) Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.

(d) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 9 only of the A New Tax System (Tax Administration) Act 1999, subsection 2(7) of which provides as follows:

(7) The following provisions commence on the day on which this Act receives the Royal Assent:

(a) section 1, this section and section 3;

(b) Part 2 of Schedule 5, and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule;

(d) Schedules 7, 8, 9 and 17;

(e) items 16 and 20 of Schedule 18.

(e) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 3 only of the Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999, subsection 2(3) of which provides as follows:

(3) The remaining provisions of this Act commence on the day after the day on which this Act receives the Royal Assent.

(f) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 2 (item 1) and Schedule 4C only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsections 3(1) and (5B) of which provide as follows:

(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1-1 of the A New Tax System (Goods and Services Tax) Act 1999.

(5B) Schedule 4C commences, or is taken to have commenced, on 1 July 2000.

Section 1-1 of the A New Tax System (Goods and Services Tax) Act 1999 commenced on 1 July 2000.

(g) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 7 (items 1-3) and Schedule 11 (items 1, 2, 2A and 2B) only of the Indirect Tax Legislation Amendment Act 2000, subsections 2(1) and (5) of which provide as follows:

(1) Subject to this section, this Act commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.

(5) Items 1, 2 and 3 of Schedule 7 and items 1 and 2 of Schedule 11 commence immediately after the commencement of Schedule 4 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.

Part 1 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 1 July 2000.

Schedule 4 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 1 July 2000.

(h) The A New Tax System (Australian Business Number) Act 1999 was amended by Schedule 3 (items 28-30) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected		How affected
Part 1
Division 2
Subhead. to s. 3(1)..............	ad. No. 42, 2009
Subhead. to s. 3(3)..............	ad. No. 42, 2009
S. 3.......................................	am. No. 42, 2009
Note to s. 3(3)......................	rs. No. 91, 2000
Division 3
Heading to s. 5....................	rs. No. 177, 1999; No. 92, 2000; No. 154, 2007
S. 5.......................................	am. No. 177, 1999; No. 92, 2000; No. 154, 2007
S. 5A ....................................	ad. No. 168, 2001
Note to s. 5A........................	am. No. 101, 2006
Part 2
Division 4
S. 8.......................................	am. No. 177, 1999; No. 55, 2001
Heading to s. 9....................	rs. No. 42, 2009
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
Note to s. 11(1)....................	ad. No. 42, 2009
Note to s. 11(3)....................	am. No. 42, 2009
S. 11A...................................	ad. No. 42, 2009
Note to s. 12(1)....................	ad. No. 42, 2009
S. 13.....................................	am. No. 179, 1999; No. 42, 2009
Note to s. 13(1)....................	rs. No. 42, 2009
	am. No. 42, 2009
Division 5
S. 14.....................................	am. No. 42, 2009
Note 1 to s. 14(1).................	am. No. 179, 1999
Note to s. 14(2)....................	rep. No. 42, 2009
S. 15.....................................	rs. No. 42, 2009
	am. No. 42, 2009
Heading to s. 16..................	rs. No. 154, 2007
Subhead. to s. 16(3)............	rs. No. 154, 2007
S. 16.....................................	am. No. 179, 1999; No. 154, 2007
Division 6
Note to s. 17(1)....................	am. No. 42, 2009
S. 18.....................................	am. No. 42, 2009
Note to s. 18(1) Renumbered Note 1........	No. 42, 2009
Note 2 to s. 18(1).................	ad. No. 42, 2009
Note 1 to s. 18(2).................	rs. No. 42, 2009
Note 2 to s. 18(2).................	am. No. 42, 2009
Note to s. 18(5)....................	rep. No. 42, 2009
Notes 1, 2 to s. 18(5)...........	ad. No. 42, 2009
S. 19.....................................	am. No. 42, 2009
Note to s. 19(2)....................	am. No. 42, 2009
Div. 7 of Part 2.....................	rep. No. 42, 2009
S. 20.....................................	rep. No. 42, 2009
Division 8
Div. 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
Heading to Div. 9 of Part 2.	rs. No. 42, 2009
Heading to s. 23..................	rs. No. 42, 2009
S. 23.....................................	am. No. 42, 2009
Part 3
Division 10
S. 25.....................................	am. No. 42, 2009
Note to s. 25........................ Renumbered Note 1 .......	ad. No. 179, 1999 No. 95, 2004
Note 1 to s. 25.....................	am. No. 88, 2009
Note 2 to s. 25.....................	ad. No. 95, 2004
S. 26.....................................	rs. No. 91, 2000
	am. No. 95, 2004; No. 154, 2007; No. 88, 2009; Nos. 127 and 147, 2011
Note to s. 26(4)....................	ad. No. 42, 2009
S. 27.....................................	am. No. 91, 2000
Note to s. 27(7)....................	ad. No. 42, 2009
Div. 10A of Part 3................. ..........................................	ad. No. 91, 2000
	rep. No. 42, 2009
Ss. 27A, 27B.........................	ad. No. 91, 2000
	rep. No. 42, 2009
Division 11
S. 29A...................................	ad. No. 42, 2009
	am. No. 42, 2009
S. 30.....................................	am. Nos. 146 and 201, 1999; No. 91, 2000; No. 54, 2003; No. 95, 2004; No. 42, 2009
Part 4
Div. 14 of Part 4...................	rep. No. 101, 2006
S. 37.....................................	am. No. 92, 2000
	rep. No. 101, 2006
S. 38.....................................	am. Nos. 177 and 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. Nos. 146, 177, 178 and 179, 1999; Nos. 91 and 92, 2000; Nos. 55 and 168, 2001; No. 101, 2006; Nos. 143 and 154, 2007; Nos. 42 and 88, 2009; No. 145, 2010; No. 5, 2011

Table A

Application, saving or transitional provisions

A New Tax System (Tax Administration) Act (No. 2) 2000 (No. 91, 2000)

Schedule 4C

9 Regulations

Regulations made for the purposes of subsection 26(1) of the A New Tax System (Australian Business Number) Act 1999 and in force immediately before the commencement of this Schedule continue in force as if they had been made for the purposes of that subsection as amended by item 2. This does not prevent amendment or repeal of the regulations.

Taxation Laws Amendment Act (No. 5) 2001 (No. 168, 2001)

Schedule 1

3 Application

The amendments of the A New Tax System (Australian Business Number) Act 1999 made by this Schedule apply to activities done by a religious practitioner on or after 1 July 2000.

Tax Laws Amendment (2004 Measures No. 1) Act 2004 (No. 95, 2004)

Schedule 6

5 Application of amendments

The amendments of the A New Tax System (Australian Business Number) Act 1999 made by this Schedule apply in relation to disclosures made on or after 15 October 2001.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)

Schedule 6

1 Application of Schedule 1 and 2 amendments

Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:

(a) so far as they affect assessments--to assessments for the 2006-07 income year and all later income years; and

(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.

6 Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

7 Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.

Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.

The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.

Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.

Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.

Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.

Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8 Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty

If:

(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:

(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or

(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and

(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

10 Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901

This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.

Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 (No. 154, 2007)

Schedule 1

296 Regulations may prescribe matters

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) in relation to the amendments or repeals made by this Schedule.

Tax Laws Amendment (2009 Measures No. 2) Act 2009 (No. 42, 2009)

Schedule 6

32 Application

(1) The amendments made by items 1, 2, 3, 4, 23 and 28 of this Schedule apply in relation to applications made under section 9 of the A New Tax System (Australian Business Number) Act 1999 after the commencement of those items.

(2) The amendments made by items 9 and 10 of this Schedule apply in relation to changes in circumstances, for the purposes of paragraph 14(1)(c) of that Act, happening after the commencement of those items.

(3) The amendment made by item 11 of this Schedule applies in relation to requests given under subsection 15(1) of that Act after the commencement of that item.

(4) The amendment made by item 17 of this Schedule applies in relation to applications made under subsection 18(4) of that Act after the commencement of that item.

Commonwealth Consolidated Acts

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