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A New Tax System (Australian Business Number) Bill 1999

Part 3 Administration

Division 10 The Australian Business Register

24   The Australian Business Register

             (1)  The * Registrar must establish and maintain an * Australian Business Register.

             (2)  The * Australian Business Register may be kept in any form that the * Registrar considers appropriate.

25   Entries in the Australian Business Register

             (1)  Under paragraph 11(1)(b), the * Registrar enters in the * Australian Business Register in relation to each * entity registered in the Register:

                     (a)  the entity’s name; and

                     (b)  the entity’s * ABN; and

                     (c)  the date of effect of the registration.

             (2)  The * Registrar must also enter the following details in the * Australian Business Register in relation to the * entity:

                     (a)  an address for service of notices under this Act;

                     (b)  the details prescribed in the regulations.

26   Access to the Australian Business Register

             (1)  A * person may inspect the * Australian Business Register and take copies of entries in the Register on payment of the prescribed fee (if any).

             (2)  Any disclosure necessary for the purposes of subsection (1) is authorised by this section.

27   Evidentiary value of the Australian Business Register

             (1)  The * Australian Business Register is admissible in proceedings as evidence of the matters registered in it.

             (2)  If the * Australian Business Register is kept by the use of a computer, the * Registrar may issue a document containing the details of a matter taken from the Register.

             (3)  The document issued under subsection (2) is admissible in proceedings as evidence of the matter.

             (4)  The * Registrar may give a * person a certified copy of, or extract from, the * Australian Business Register on payment of the prescribed fee (if any).

             (5)  The certified copy is admissible in proceedings without any further proof of, or the production of, the original.

             (6)  This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995 .



 

Division 11 Other administrative matters

28   The Registrar

             (1)  There is to be a Registrar of the * Australian Business Register.

             (2)  The Commissioner of Taxation is the Registrar of the * Australian Business Register.

Note 1:       Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.

Note 2:       Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.

             (3)  As well as the specific powers and functions conferred on the * Registrar by this Act, the Registrar has the general administration of this Act.

             (4)  For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.

29   Annual report on operation of this Act

             (1)  The * Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.

Note:          Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.

             (2)  The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.

30   Protection of confidentiality of information

             (1)  This section restricts what a * person (the entrusted person ) may do with * protected information, or * protected documents, that the person has obtained in the course of * official employment.

             (2)  The * entrusted person:

                     (a)  must not make a record of * protected information; and

                     (b)  must not disclose it to anyone else;

if the recording or disclosure is not done in accordance with subsection (3).

Penalty:  Imprisonment for 2 years.

             (3)  It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:

                     (a)  the recording or disclosure is for the purposes of this Act;

                     (b)  the recording or disclosure happens in the course of the performance of the duties of the * entrusted person’s * official employment;

                     (c)  the entrusted person is the * Registrar and the disclosure is to:

                              (i)  the Secretary of a Department of the Australian Public Service for the purposes of legislation administered by the Minister for that Department; or

                             (ii)  the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or

                            (iii)  another * person for the purpose of that other person carrying out functions under a * taxation law; or

                            (iv)  the Administrative Appeals Tribunal in connection with proceedings under a taxation law;

                     (d)  the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:

                              (i)  the Secretary of a Department of the Australian Public Service for the purposes of legislation administered by the Minister for that Department; or

                             (ii)  the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or

                            (iii)  another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation.

             (4)  Subsection (3) does not authorise the disclosure of information to a Minister.

             (5)  Except where it is necessary to do so for the purpose of giving effect to a * taxation law, the * entrusted person is not to be required:

                     (a)  to produce any * protected document to a court; or

                     (b)  to disclose * protected information to a court.

             (6)  In this section:

disclose means divulge or communicate.

31   Regulations

             (1)  The Governor-General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act;

and, in particular:

                     (c)  prescribing fees; or

                     (d)  prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.

             (2)  The amount of a fee prescribed under paragraph (1)(c):

                     (a)  must be reasonably related to the expenses incurred or to be incurred by the * Registrar in connection with the activity that attracts the fee; and

                     (b)  must not be such as to amount to taxation.