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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: