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A New Tax System (Australian Business Number) Bill 1999
A New Tax System (Australian Business Number) Bill 1998

1998

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

A New Tax System (Australian Business Number) Bill 1998

 

No.      , 1998

 

(Treasury)

 

 

 

A Bill for an Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes

   

   

   



Contents

Part 1—Preliminary                                                                                                              2

Division 1—Formalities                                                                                                2

1............ Short title............................................................................................. 2

2............ Commencement................................................................................... 2

Division 2—Objects                                                                                                        3

3............ Objects................................................................................................ 3

Division 3—Application of this Act                                                                        4

4............ Crown bound by this Act.................................................................... 4

5............ Application to government entities...................................................... 4

6............ Application of Criminal Code ............................................................. 4

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 registration..................................................................... 5

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

11.......... Steps taken by Registrar to register you.............................................. 6

12.......... If you are registered, notices may be sent to you at your registered address for service           7

13.......... Refusal to register............................................................................... 7

Division 5—Your obligations if you are registered                                       8

14.......... You must notify Registrar of changes to matters set out in the Register.. 8

15.......... Your obligation to give Registrar information if requested................. 8

16.......... Application of sections 14 and 15 to partnerships and unincorporated associations and bodies               9

Division 6—Variation and cancellation of registration                            11

17.......... Registrar may change your ABN...................................................... 11

18.......... When your registration can be cancelled........................................... 11

19.......... Reinstating your registration............................................................. 12

Division 7—Signatures                                                                                                13

20.......... Applications and notices must be signed........................................... 13

Division 8—Review of decisions about registration                                    14

21.......... Review of decisions.......................................................................... 14

22.......... Statement of rights to seek review..................................................... 14

Division 9—Offences in relation to use of ABNs                                          16

23.......... Misuse of ABN................................................................................ 16

Part 3—Administration                                                                                                     17

Division 10—The Australian Business Register                                            17

24.......... The Australian Business Register..................................................... 17

25.......... Entries in the Australian Business Register....................................... 17

26.......... Access to the Australian Business Register...................................... 17

27.......... Evidentiary value of the Australian Business Register...................... 18

Division 11—Other administrative matters                                                    19

28.......... The Registrar..................................................................................... 19

29.......... Annual report on operation of this Act.............................................. 19

30.......... Protection of confidentiality of information....................................... 20

31.......... Regulations....................................................................................... 21

Part 4—Rules for interpreting this Act                                                                   23

Division 12—Identifying defined terms                                                             23

32.......... When defined terms are identified..................................................... 23

33.......... When terms are not identified............................................................ 23

34.......... Identifying the defined term in a definition........................................ 23

Division 13—What forms part of this Act                                                       24

35.......... What forms part of this Act............................................................... 24

36.......... What does not form part of this Act.................................................. 24

Division 14—Meaning of some important concepts                                   25

37.......... Entity................................................................................................. 25

38.......... Enterprise.......................................................................................... 26

39.......... Carrying on an enterprise in Australia............................................... 27

40.......... Electronic lodgment of documents.................................................... 27

Division 15—The Dictionary                                                                                   28

41.......... Dictionary......................................................................................... 28

 



A Bill for an Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes

The Parliament of Australia enacts: