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Tax Laws Amendment (2009 Measures No. 2) Bill 2009

Schedule 6 ABN changes

Part 1 Amendments commencing on Royal Assent

A New Tax System (Australian Business Number) Act 1999

1  Subsection 9(1)

After “apply”, insert “to the * Registrar”.

2  Subsections 9(2) and (3)

Repeal the subsections, substitute:

             (2)  * Your application must be in the * approved form.

             (3)  That form may request, but not compel, * you to provide your * TFN or that of an * associate.

Note:          Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act).

3  After paragraph 10(1)(c)

Insert:

                    (ca)  if details about an * associate of yours were requested in the * approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and

4  Paragraph 10(2)(b)

After “your identity”, insert “, or that of an * associate referred to in paragraph (1)(ca),”.

5  At the end of subsection 11(1)

Add:

Note:          A decision setting the date of effect of your registration is a reviewable ABN decision.

6  Subsection 11(3) (note)

Omit “a registered entity”, substitute “an entity registered under this section”.

7  At the end of subsection 12(1)

Add:

Note:          This subsection applies only to entities registered under section 11.

8  Subsection 13(1) (note)

Repeal the note, substitute:

Note:          A decision refusing to register you is a reviewable ABN decision.

9  Paragraph 14(2)(b)

Repeal the paragraph, substitute:

                     (b)  must be in the * approved form.

10  Subsection 14(2) (note)

Repeal the note.

11  Section 15

Repeal the section, substitute:

15   Obligation to give Registrar information if requested

             (1)  The * Registrar may request an * entity to give the Registrar information in accordance with the following table. The entity must comply with the request.

 

Entities that can be requested to give information

Item

These entities ...

can be requested to give this information ...

1

* You, if you are registered in the * Australian Business Register

information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register

2

* Your * associate (if any) entered in the * Australian Business Register in relation to you

information relevant to confirming the associate’s identity

Note:          This Act is a taxation law for the purposes of the Taxation Administration Act 1953 . If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.

             (2)  A request under subsection (1) to an * entity:

                     (a)  is to be made by notice in writing to the entity; and

                     (b)  may ask the entity to give the information in writing; and

                     (c)  must specify:

                              (i)  the information the entity is to give; and

                             (ii)  the period within which the entity is to give the information.

The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.

Note:          Section 12 deals with giving notice to an entity registered under section 11.

             (3)  If the request asks the * entity to give the information in writing, the information:

                     (a)  must be lodged with the * Registrar; and

                     (b)  must be in the * approved form.

12  Subsection 17(1) (note)

Omit “a registered entity”, substitute “an entity registered under section 11”.

13  Subsection 18(1) (note)

Omit “Note”, substitute “Note 1”.

14  At the end of subsection 18(1)

Add:

Note 2:       A decision to cancel your registration is a reviewable ABN decision.

15  Subsection 18(2) (note 1)

Repeal the note, substitute:

Note 1:       A decision setting the date of effect of a cancellation is a reviewable ABN decision.

16  Subsection 18(2) (note 2)

Omit “a registered entity”, substitute “an entity registered under section 11”.

17  Subsection 18(4)

Repeal the subsection, substitute:

At your request

             (4)  The * Registrar may cancel * your registration if you apply to the Registrar for cancellation of the registration in the * approved form.

Note:          A decision to refuse to cancel your registration is a reviewable ABN decision.

18  Subsection 18(5) (note)

Repeal the note, substitute:

Note 1:       Section 12 deals with giving notice to an entity registered under section 11.

19  At the end of subsection 18(5)

Add:

Note 2:       A decision setting the date of effect of a cancellation is a reviewable ABN decision.

20  Subsection 19(2) (note)

Omit “a registered entity”, substitute “an entity registered under section 11”.

21  Division 7

Repeal the Division.

22  Division 8

Repeal the Division, substitute:

Division 8 Review of reviewable ABN decisions

21   Review of reviewable ABN decisions

             (1)  * You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a decision you are dissatisfied with that is a * reviewable ABN decision.

             (2)  Each of the following decisions is a reviewable ABN decision :

 

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of * your registration

subsection 11(1)

2

Refusing to register * you

section 13

3

Cancelling * your registration

subsection 18(1)

4

Refusing to cancel * your registration

subsection 18(4)

5

Setting the date of effect of a cancellation

subsection 18(2) or (5)

6

Refusing an application not to disclose details

subsection 26(4) or 27(7)

             (3)  Part IVC of the Taxation Administration Act 1953 applies in relation to a * reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the * Registrar.

23  After paragraph 25(2)(a)

Insert:

                    (aa)  details about the entity’s * associates that were requested in the * approved form for registration in that Register;

24  At the end of subsection 26(4)

Add:

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

25  At the end of subsection 27(7)

Add:

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

26  Division 10A

Repeal the Division.

27  After section 29

Insert:

29A   Adjustments to details

             (1)  This section applies if the * Registrar is satisfied that details entered in relation to an * entity in the * Australian Business Register are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.

             (2)  The * Registrar may adjust the details accordingly.

28  Section 41

Insert:

approved form has the same meaning as in the * ITAA 1997.

29  Section 41 (definition of electronic signature )

Repeal the definition.

30  Section 41 (definition of lodged electronically )

Repeal the definition.

31  Section 41

Insert:

reviewable ABN decision has the meaning given by section 21.

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.

Product Grants and Benefits Administration Act 2000

33  Paragraph 57(1)(a)

After “address shown in the Register”, insert “under subsection 25(2) of the A New Tax System (Australian Business Number) Act 1999 ”.

Taxation Administration Act 1953

34  Paragraph 105-140(1)(a) in Schedule 1

After “address shown in the Register”, insert “under subsection 25(2) of the A New Tax System (Australian Business Number) Act 1999 ”.



 

Part 2 Amendments commencing on Proclamation

A New Tax System (Australian Business Number) Act 1999

35  Before subsection 3(1)

Insert:

Main object

36  Before subsection 3(3)

Insert:

Reducing registration and reporting requirements

37  At the end of section 3

Add:

Multi-agency dealings

             (4)  The objects of this Act also include allowing the * Registrar to register and maintain details about representatives of * businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with * government entities.

38  Section 9 (heading)

Repeal the heading, substitute:

9   Applying for an ABN

39  After section 9

Insert:

9A   Applying for registration of representatives

             (1)  If * you are registered in the * Australian Business Register, or you are applying to be so registered, you may make an application to the * Registrar requesting the Registrar to register details about a nominated representative (who is an individual) for the purpose of facilitating your electronic dealings with * government entities.

             (2)  An application must be in the * approved form.

             (3)  That form may request, but not compel, the provision of:

                     (a)  the * TFN of the representative; and

                     (b)  the TFN of the individual (the nominating individual ) who is to sign the declaration in the form.

Note:          Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act).

40  After section 10

Insert:

10A   Registrar must register your representative if conditions met

             (1)  The * Registrar must register * your representative in the * Australian Business Register if:

                     (a)  an application has been made under section 9A; and

                     (b)  the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and

                     (c)  if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and

                     (d)  the representative’s details are not already registered in the * Australian Business Register in relation to you.

             (2)  If * your proposed representative is to be authorised to nominate other representatives of yours, the * Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.

41  Subsection 11(1)

After “ * you”, insert “(for an application under section 9)”.

42  After section 11

Insert:

11A   Steps taken by Registrar to register your representative

                   The * Registrar registers * your representative (for an application under section 9A) by entering in the * Australian Business Register in relation to you:

                     (a)  the name of the representative; and

                     (b)  the representative’s email address; and

                     (c)  the date of effect of the registration.

43  Subsection 13(1)

After “for registration”, insert “under section 9 or your application for registration of your representative under section 9A”.

44  Subsection 13(1) (note)

After “register you”, insert “or your representative”.

45  Subsection 13(2)

After “for registration”, insert “under section 9, or your application for registration of your representative under section 9A,”.

46  Subsection 13(4)

Repeal the subsection, substitute:

             (4)  For the purposes of measuring the 28 days mentioned in subsection (2) for * your application under section 9, 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)  For the purposes of measuring the 28 days mentioned in subsection (2) for * your application under section 9A, disregard each period (if any):

                     (a)  starting on the day when the * Registrar requests you, or your proposed representative, under subsection 10A(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.

47  Subsection 15(1) (at the end of the table)

Add:

3

Either:

(a) * your representative (if any) registered in the * Australian Business Register in relation to you; or

(b) you

information relevant to:

(a) confirming the representative’s identity; or

(b) the details entered in relation to the representative in the Register

48  After subsection 18(1)

Insert:

          (1A)  The * Registrar may cancel the registration of * your representative in the * Australian Business Register if satisfied that:

                     (a)  your registration is cancelled under subsection (1); or

                     (b)  the representative no longer represents you; or

                     (c)  the representative is registered under an identity that is not the representative’s true identity; or

                     (d)  the representative’s identity is no longer satisfactorily established.

Note:          A decision to cancel the registration of your representative is a reviewable ABN decision.

49  Subsection 18(4)

Repeal the subsection, substitute:

At your request

             (4)  The * Registrar may:

                     (a)  cancel * your registration if you apply to the Registrar for cancellation of the registration in the * approved form; or

                     (b)  cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.

Note:          A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.

50  Subsection 19(1)

After “ * your registration”, insert “, or the registration of your representative,”.

51  Subsection 21(2)

Repeal the subsection, substitute:

             (2)  Each of the following decisions is a reviewable ABN decision :

 

Reviewable ABN decisions

Item

Decision

Provision under which decision is made

1

Setting the date of effect of * your registration

subsection 11(1)

2

Refusing to register * you or your representative

section 13

3

Cancelling * your registration

subsection 18(1)

4

Cancelling the registration of * your representative

subsection 18(1A)

5

Refusing to cancel * your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)

52  Division 9 (heading)

Repeal the heading, substitute:

Division 9 Offences

53  Section 23 (heading)

Repeal the heading, substitute:

23   Identification offences

54  At the end of section 23

Add:

             (3)  * You commit an offence if:

                     (a)  you purport to identify yourself as being registered under this Act as the representative of an * entity; and

                     (b)  you are not the registered representative of the entity.

Penalty:  Imprisonment for 2 years.

55  At the end of section 25 (before the notes)

Add:

             (3)  Under section 11A, the * Registrar enters in the * Australian Business Register in relation to each representative registered in the Register:

                     (a)  the representative’s name; and

                     (b)  the representative’s email address; and

                     (c)  the date of effect of the registration.

             (4)  The * Registrar must also enter in the * Australian Business Register in relation to a representative the details prescribed in the regulations.

56  Subsection 29A(1)

Repeal the subsection, substitute:

             (1)  This section applies if the * Registrar is satisfied that:

                     (a)  details entered in relation to an * entity in the * Australian Business Register; or

                     (b)  details entered in relation to an entity’s representative in that Register;

are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.

57  At the end of subsection 30(3)

Add:

                   ; (e)  the entrusted person is the Registrar and the disclosure:

                              (i)  is of information relating to an individual who is, or who has been, registered as an * entity’s representative in the * Australian Business Register; and

                             (ii)  is for the purposes of facilitating the entity’s electronic dealings with * government entities or for maintaining details in the Register.

Note:          A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.