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A NEW TAX SYSTEM (TAX ADMINISTRATION) ACT (NO. 2) 2000 - SCHEDULE 4C

Access to ABN information

Part   1 -- Amendments

A New Tax System (Australian Business Number) Act 1999

1   Subsection 3(3) (note)

Repeal the note, substitute:

Note:   Section   30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.

2   Section   26

Repeal the section, substitute:

26   Access to certain information in the Australian Business Register

  (1)   The * Registrar may (on receiving payment of any prescribed fee) give a * person a copy of the entry in the * Australian Business Register relating to an * entity.

  (2)   Before the copy is given to the * person, the * Registrar must excise from it:

  (a)   any detail not listed in subsection   (3) or in regulations made under subsection   (3); and

  (b)   any detail that the Registrar is prohibited from disclosing under subsection   (4).

  (3)   The details are the following:

  (a)   the * entity's name;

  (b)   the entity's * ABN;

  (c)   the date of effect of the registration;

  (d)   either:

  (i)   the business name registered for the entity under the law of a State or Territory; or

  (ii)   if a business name is not registered for the entity--any name used for business purposes by the entity;

  (e)   the date of effect of any GST registration under section   25-10 of the A New Tax System (Goods and Services Tax) Act 1999 ;

  (f)   the date of effect of any GST cancellation under section   25-60 of the A New Tax System (Goods and Services Tax) Act 1999 ;

  (g)   any statement required to be entered in the * Australian Business Register in relation to the entity under section   30-229 of the * ITAA 1997;

  (h)   the entity's Australian Company Number and Australian Registered Body Number (if any);

  (i)   the kind of entity;

  (j)   the State or Territory in which the entity's principal place of * business is located, and the postcode relating to the location;

  (k)   any details prescribed in the regulations for the purposes of this section.

  (4)   If:

  (a)   a * person applies for a detail listed in subsection   (3), or in regulations made under subsection   (3), in relation to an * entity, not to be disclosed; and

  (b)   the * Registrar is satisfied that it is not appropriate to disclose the detail;

the Registrar must not disclose the detail under this section.

  (5)   In addition to providing copies under subsection   (1), the * Registrar may make publicly available any details listed in subsection   (3), or in regulations made under subsection   (3), in relation to an * entity, other than any detail that the Registrar is prohibited from disclosing under subsection   (4).

3   At the end of section   27

Add:

  (7)   If:

  (a)   a * person applies for a detail included in the * Australian Business Register in relation to an * entity not to be disclosed; and

  (b)   the * Registrar is satisfied that it is not appropriate to disclose the detail;

the detail must not be included in any document the Registrar issues or gives under subsection   (2) or (4).

4   After Division   10

Insert:

Division   10A -- Review of decisions about disclosure

27A   Review of decisions

  (1)   Applications may be made to the Administrative Appeals Tribunal for review of a decision of the * Registrar under subsection 26(4) or 27(7).

  (2)   If an application for review is made under subsection   (1), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the * Registrar not disclose the details that are the subject of the application pending the determination of the application for review.

27B   Statement of rights to seek review

  (1)   If:

  (a)   a decision of a kind referred to in section   27A 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.

5   At the end of paragraph 30(3)(c)

Add:

  or (vi)   the head (however described) of a Department of State of a State or Territory for the purposes of legislation administered by the Minister responsible for that Department; or

  (vii)   the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or

  (viii)   a prescribed body for the prescribed purposes;

6   At the end of paragraph 30(3)(d)

Add:

  ; or (iv)   the head (however described) of a Department of State of a State or Territory for the purposes of legislation administered by the Minister responsible for that Department; or

  (v)   the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or

  (vi)   a prescribed body for the prescribed purposes.

7   Subsection 30(4)

Repeal the subsection, substitute:

  (4)   Subsection   (3) does not authorise the disclosure of information to:

  (a)   a Commonwealth Minister; or

  (b)   a Minister of a State or Territory; or

  (c)   an elected member of a body established under a law of a State or Territory.

8   Section   41 (at the end of the definition of official employment )

Add:

  ; or (c)   appointment or employment by a State or Territory, or the performance of services for a State or Territory; or

  (d)   appointment or employment by a local governing body, or the performance of services for a local governing body.

Part   2 -- Transitional

9   Regulations

Regulations made for the purposes of subsection 26(1) of the A New Tax System (Australian Business Number) Act 1999 and in force immediately before the commencement of this Schedule continue in force as if they had been made for the purposes of that subsection as amended by item   2. This does not prevent amendment or repeal of the regulations.




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