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A New Tax System (Australian Business Number) Bill 1998

Part 2 Registering for ABN purposes

Division 4 Registration

8   Are you entitled to an ABN?

             (1)  * You are entitled to have an Australian Business Number ( * ABN) if you are * carrying on an * enterprisein * Australia.

Note:          Section 5 deals with the application of this Act to government entities.

             (2)  A * Corporations Law company is entitled to have an Australian Business Number ( * ABN).

9   Applying for registration

             (1)  To get an * ABN, * you must apply to be registered in the * Australian Business Register.

Note 1:       You may apply yourself or someone may apply on your behalf.

Note 2:       If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).

             (2)  * Your application:

                     (a)  must be in a form approved by the * Registrar; and

                     (b)  must be lodged at, or posted to, an office or facility designated by the Registrar as a receiving centre for applications of that kind; and

                     (c)  may be * lodged electronically.

Note:          Your application must be signed (see section 20).

             (3)  Without limiting paragraph (2)(a), the form approved under that paragraph:

                     (a)  may require you to set out in your application:

                              (i)  the name and address of, and other information about, an * associate; or

                             (ii)  any identifying number (other than a * TFN) that has been issued to you or to an associate; and

                     (b)  may request, but not compel, you to provide your TFN or that of an associate.

10   Registrar must register you if conditions met

                   The * Registrar must register * you in the * Australian Business Register if:

                     (a)  you have applied under section 9; and

                     (b)  the Registrar is satisfied that you:

                              (i)  are entitled to have an * ABN; or

                             (ii)  are likely to be entitled to have an ABN by the date specified in your application; and

                     (c)  the Registrar is satisfied that your identity has been established; and

                     (d)  you are not already registered in the Register.

11   Steps taken by Registrar to register you

             (1)  The * Registrar registers * you by:

                     (a)  allocating you an * ABN; and

                     (b)  entering in the * Australian Business Register:

                              (i)  your name; and

                             (ii)  your ABN; and

                            (iii)  the date of effect of the registration.

             (2)  The date specified as the date of effect of * your registration may be any date (including a date before your application for registration was made).

             (3)  The * Registrar must give * you a written notice of:

                     (a)  the fact that you have been registered; and

                     (b)  your * ABN; and

                     (c)  the date of effect of your registration; and

                     (d)  the other details entered in relation to you in the * Australian Business Register (see section 25).

Note:          Section 12 deals with giving notice to a registered entity.

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

             (1)  If * you are registered in the * Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre-paid post to, the address shown in the Register as your address for service.

             (2)  Subsection (1):

                     (a)  does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and

                     (b)  does not affect the power of a court to authorise service of a document in some other way.

13   Refusal to register

             (1)  If the * Registrar refuses * your application for registration, the Registrar must give you written notice of:

                     (a)  the refusal; and

                     (b)  the reasons for the refusal.

Note:          Section 22 requires the notice to be accompanied by a statement of your right to seek AAT review.

             (2)  If the * Registrar has not decided * your application for registration within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.

             (3)  For the purposes of section 21, if * you give notice under subsection (2), the * Registrar is taken to have refused your application for registration on the day on which the notice is given.



 

Division 5 Your obligations if you are registered

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

             (1)  If:

                     (a)  * you give information to the * Registrar; and

                     (b)  the information is recorded in relation to you in the * Australian Business Register under section 25; and

                     (c)  circumstances change so that the information you gave the Registrar is no longer correct;

you must notify the Registrar of the change within 28 days after you become aware of the change.

Note 1:       The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.

Note 2:       This Act is a taxation law for the purposes of the Taxation Administration Act 1953 . If you fail to comply with this subsection, you commit an offence against section 8C of that Act.

             (2)  The notice:

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

                     (b)  may be * lodged electronically.

Note:          The notice must be signed (see section 20).

15   Your obligation to give Registrar information if requested

             (1)  If * you are registered in the * Australian Business Register, the * Registrar may request you to give the Registrar 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.

You must comply with the request.

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

             (2)  The request:

                     (a)  is to be made by notice in writing to * you; and

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

                     (c)  must specify:

                              (i)  the information you are to give; and

                             (ii)  the period within which you are 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 a registered entity.

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

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

                     (b)  may be * lodged electronically.

Note:          The information must be signed (see section 20).

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

Application to partnerships

             (1)  If, but for this subsection, section 14 or 15 would impose an obligation on a * partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.

Application to unincorporated association or body

             (2)  If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.

Defences for partners and members of committee of management

             (3)  In a prosecution of a * person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1) or (2), it is a defence if the person proves that the person:

                     (a)  did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and

                     (b)  was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.



 

Division 6 Variation and cancellation of registration

17   Registrar may change your ABN

             (1)  The * Registrar may, at any time, change * your * ABN by:

                     (a)  making an appropriate change to the * Australian Business Register (including the date from which the new ABN has effect); and

                     (b)  giving you written notice of the new ABN.

Note:          Section 12 deals with giving notice to a registered entity.

             (2)  The notice must state the date from which the new * ABN has effect.

             (3)  The change to the * ABN takes effect on the date stated in the * Australian Business Register.

18   When your registration can be cancelled

On Registrar’s initiative

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

                     (a)  you are registered under an identity that is not your true identity; or

                     (b)  at the time you were registered, you were not entitled to have an * ABN; or

                     (c)  you are no longer entitled to have an ABN.

Note:          If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).

             (2)  The * Registrar must give * you written notice of the cancellation. The notice must state:

                     (a)  the reasons for the cancellation; and

                     (b)  the date of effect of the cancellation.

Note 1:       Section 22 requires the notice to be accompanied by a statement of your right to seek AAT review.

Note 2:       Section 12 deals with giving notice to a registered entity.

             (3)  The date of effect of the cancellation may be any of the following:

                     (a)  the date on which * you are given notice under subsection (2);

                     (b)  a specified date in the future;

                     (c)  a date before the date on which the notice is given.

At your request

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

             (5)  The * Registrar must give * you written notice of the cancellation. The notice must state the date of effect of the cancellation.

Note:          Section 12 deals with giving notice to a registered entity.

             (6)  The date of effect of the cancellation may be any of the following:

                     (a)  the date on which * you are given notice under subsection (5);

                     (b)  a specified date in the future;

                     (c)  a date before the date on which the notice is given.

19   Reinstating your registration

             (1)  The * Registrar must reinstate * your registration in the * Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.

             (2)  The * Registrar must give * you written notice of the reinstatement.

Note:          Section 12 deals with giving notice to a registered entity.

             (3)  The reinstatement has effect on and from the day on which the registration was cancelled.



 

Division 7 Signatures

20   Applications and notices must be signed

                   An application under section 9, a notice under subsection 14(1) and information lodged under subsection 15(3) must either:

                     (a)  be signed by * you, or the * person lodging it on your behalf, if it is not * lodged electronically; or

                     (b)  contain * your * electronic signature, or the electronic signature of the person lodging it on your behalf, if it is lodged electronically.



 

Division 8 Review of decisions about registration

21   Review of decisions

             (1)  Applications may be made to the Administrative Appeals Tribunal for review of the following decisions of the * Registrar:

                     (a)  a decision setting the date of effect of * your registration under subsection 11(1);

                     (b)  a decision refusing your application for registration under section 13 (including a decision that is taken to have been made because of subsections 13(2) and (3));

                     (c)  a decision to cancel your registration under subsection 18(1);

                     (d)  a decision to refuse to cancel your registration under subsection 18(4);

                     (e)  a decision setting the date of effect of a cancellation of your registration under subsection 18(2) or (5).

             (2)  If an application is made to the Tribunal for review of a decision referred to in paragraph (1)(b), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the * Registrar register * you pending the determination of your application for review.

             (3)  * Your registration under an order under subsection (2) ceases to have effect when your application is finally disposed of.

22   Statement of rights to seek review

             (1)  If:

                     (a)  a decision of a kind referred to in section 21 is made; and

                     (b)  notice in writing of the decision is given to a * person whose interests are affected by the decision;

that notice must:

                     (c)  include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Tribunal for review of the decision; and

                     (d)  except where subsection 28(4) of that Act applies—also include a statement to the effect that the person may request a statement under section 28 of that Act.

             (2)  A failure to comply with subsection (1) does not affect the validity of the decision.



 

Division 9 Offences in relation to use of ABNs

23   Misuse of ABN

             (1)  * You must not purport to identify yourself by using:

                     (a)  a number that is not an * ABN as if it were an ABN; or

                     (b)  an ABN that is not your own.

Penalty:  Imprisonment for 2 years.

             (2)  * You must not purport to identify an * entity that is an * associate of yours by using:

                     (a)  a number that is not an * ABN as if it were an ABN; or

                     (b)  an ABN that is not the entity’s own ABN.

Penalty:  Imprisonment for 2 years.