Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 84, 1999
Compilation No. 31
Compilation date: 14 October 2024
Includes amendments: Act No. 38, 2024
About this compilation
This compilation
This is a compilation of the A New Tax System (Australian Business Number) Act 1999 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1--Preliminary
Division 1--Formalities
1 Short title
2 Commencement
Division 2--Objects
3 Objects
Division 3--Application of this Act
4 Crown bound by this Act
5 Application to government entities, non-profit sub-entities, superannuation funds and certain RSE licensees
5A Application to religious practitioners and religious institutions
6 Application of Criminal Code
7 Application to the external Territories
Part 2--Registering for ABN purposes
Division 4--Registration
8 Are you entitled to an ABN?
9 Applying for an ABN
9A Applying for registration of representatives
10 Registrar must register you if conditions met
10A Registrar must register your representative if conditions met
11 Steps taken by Registrar to register you
11A Steps taken by Registrar to register your representative
12 If you are registered, notices may be sent to you at your registered address for service
13 Refusal to register
Division 5--Your obligations if you are registered
14 You must notify Registrar of changes to matters set out in the Register
15 Obligation to give Registrar information if requested
16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees
Division 6--Variation and cancellation of registration
17 Registrar may change your ABN
18 When your registration can be cancelled
19 Reinstating your registration
Division 8--Review of reviewable ABN decisions
21 Review of reviewable ABN decisions
Division 9--Offences
23 Identification offences
Part 3--Administration
Division 10--The Australian Business Register
24 The Australian Business Register
25 Entries in the Australian Business Register
26 Access to certain information in the Australian Business Register
27 Evidentiary value of the Australian Business Register
Division 11--Other administrative matters
28 The Registrar
29 Annual report on operation of this Act
29A Adjustments to details
30 Protection of confidentiality of information
31 Regulations
Part 4--Rules for interpreting this Act
Division 12--Identifying defined terms
32 When defined terms are identified
33 When terms are not identified
34 Identifying the defined term in a definition
Division 13--What forms part of this Act
35 What forms part of this Act
36 What does not form part of this Act
Division 15--The Dictionary
41 Dictionary
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
84, 1999 | 8 July 1999 | 8 July 1999 (s 2) |
| |
Public Employment (Consequential and Transitional) Amendment Act 1999 | 146, 1999 | 11 Nov 1999 | Sch 1 (items 92-94): 5 Dec 1999 (s 2(1), (2)) | -- |
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 | 177, 1999 | 22 Dec 1999 | Sch 4 (items 1-9): 1 July 2000 (s 2(7)) | -- |
178, 1999 | 22 Dec 1999 | Sch 1 (items 72-78): 22 Dec 1999 (2(1)) |
| |
as amended by |
|
|
|
|
179, 1999 | 22 Dec 1999 | Sch 10 (item 19): 22 Dec 1999 (s 2(11)) | -- | |
179, 1999 | 22 Dec 1999 | Sch 9: 22 Dec 1999 (s 2(7)(d)) | -- | |
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999 | 201, 1999 | 23 Dec 1999 | Sch 3 (item 1): 24 Dec 1999 (s 2(3)) | -- |
91, 2000 | 30 June 2000 | Sch 2 (item 1) and Sch 4C (item 9): 1 July 2000 (s 3(1), (5B)) | Sch 4C (item 9) | |
92, 2000 | 30 June 2000 | Sch 7 (items 1-3) and Sch 11 (items 1-2B): 1 July 2000 (s 2(1), (5)) | -- | |
Corporations (Repeals, Consequentials and Transitionals) Act 2001 | 55, 2001 | 28 June 2001 | ||
Taxation Laws Amendment Act (No. 5) 2001 | 168, 2001 | 1 Oct 2001 | Sch 1 (items 1-3): 1 Oct 2001 (s 2(1)) | Sch 1 (item 3) |
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 | 54, 2003 | 27 June 2003 | Sch 6 (item 1): 1 July 2003 (s 2) | -- |
Tax Laws Amendment (2004 Measures No. 1) Act 2004 | 95, 2004 | 29 June 2004 | Sch 6: 29 June 2004 (s 2(1) item 5) | Sch 6 (item 5) |
Tax Laws Amendment (2006 Measures No. 3) Act 2006 | 80, 2006 | 30 June 2006 | Sch 10 (items 1, 2, 5): 1 July 2005 (s 2(1) item 8) | Sch 10 (item 5) |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Sch 1 (items 1, 2), Sch 2 (items 5-8) and Sch 6 (items 1, 6-11): 14 Sept 2006 (s 2(1) items 2, 4) | Sch 6 (items 1, 6-11) |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Sch 7 (item 1): 24 Sept 2007 (s 2(1) item 9) | -- |
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 | 154, 2007 | 24 Sept 2007 | Sch 1 (items 1-9, 296): 24 Sept 2007 (s 2(1) items 2, 6) | Sch 1 (item 296) |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 | 42, 2009 | 23 June 2009 | Sch 6 (items 1-32): 23 June 2009 (s 2(1) item 13) | Sch 6 (item 32) |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | Sch 2 (item 1): 1 Oct 2009 (s 2(1) item 3) | -- |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 | 145, 2010 | 16 Dec 2010 | Sch 2 (item 2): 17 Dec 2010 (s 2(1) item 2) | -- |
5, 2011 | 22 Mar 2011 | Sch 6 (item 120): 19 Apr 2011 (s 2(1) item 17) | -- | |
Business Names Registration (Transitional and Consequential Provisions) Act 2011 | 127, 2011 | 3 Nov 2011 | Sch 2 (item 1): 20 Apr 2012 (s 2(1) item 4) | Act No 172, 2011 (Sch 1 (item 1)) |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Sch 8 (item 1): 1 Jan 2012 (s 2(1) item 8) | -- |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 | 169, 2012 | 3 Dec 2012 | Sch 3 (item 2): 3 Dec 2012 (s 2(1) item 8) | -- |
62, 2014 | 30 June 2014 | Sch 7 (item 122) and Sch 14: 1 July 2014 (s 2(1) items 6, 14) | Sch 14 | |
as amended by |
|
|
|
|
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2) | Sch 7 |
as amended by |
|
|
|
|
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) | -- |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2) | -- |
2, 2015 | 25 Feb 2015 | Sch 4 (items 32-37, 79): 25 Feb 2015 (s 2(1) item 6) | Sch 4 (item 79) | |
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 | 52, 2016 | 5 May 2016 | Sch 1 (items 9, 38, 39): 1 July 2016 (s 2(1) item 1) | Sch 1 (items 38, 39) |
61, 2016 | 23 Sept 2016 | Sch 3 (item 4): 21 Oct 2016 (s 2(1) item 1) | -- | |
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 | 89, 2016 | 2 Dec 2016 | Sch 2 (items 1, 6): 2 Dec 2016 (s 2(1) item 3) | Sch 2 (item 6) |
Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 | 125, 2018 | 3 Oct 2018 | Sch 1 (items 1, 4): 1 Jan 2019 (s 2(1) item 1) | Sch 1 (item 4) |
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 | 69, 2020 | 22 June 2020 | Sch 1 (items 20-89, 1465-1467): awaiting commencement (s 2(1) items 2, 5) | Sch 1 (items 1465-1467) and Sch 1 (item 1468) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 | 127, 2021 | 7 Dec 2021 | Sch 3 (item 105): 22 June 2020 (s 2(1) item 8) | -- |
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 | 35, 2022 | 9 Aug 2022 | Sch 4 (items 6, 7): 21 June 2022 (s 2(1) item 5) | -- |
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 | 8, 2022 | 22 Feb 2022 | Sch 5 (item 7): 1 July 2022 (s 2(1) item 4) | -- |
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 | 38, 2024 | 31 May 2024 | Sch 1 (item 51): 14 Oct 2024 (s 2(1) item 2) | -- |
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 | 52, 2024 | 28 June 2024 | Sch 3 (item 35): 29 June 2024 (s 2(1) item 3) | -- |
Provision affected | How affected |
Title.................... | am No 69, 2020 |
Part 1 |
|
Division 2 |
|
s 3..................... | am No 91, 2000; No 42, 2009; No 69, 2020 |
Division 3 |
|
s 5..................... | am No 177, 1999; No 92, 2000; No 154, 2007 |
s 5A.................... | ad No 168, 2001 |
| am No 101, 2006 |
Part 2 |
|
Division 4 |
|
s 8..................... | am No 177, 1999; No 55, 2001; No 169, 2012; No 2, 2015; No 52, 2016 |
s 9..................... | am No 42, 2009; No 69, 2020 |
s 9A.................... | ad No 42, 2009 |
| am No 69, 2020 |
s 10.................... | am No 179, 1999; No 42, 2009; No 69, 2020 |
s 10A................... | ad No 42, 2009 |
| am No 69, 2020 |
s 11.................... | am No 42, 2009; No 69, 2020 |
s 11A................... | ad No 42, 2009 |
| am No 69, 2020 |
s 12.................... | am No 42, 2009 |
| rep No 69, 2020 |
s 13.................... | am No 179, 1999; No. 42, 2009; No 69, 2020 |
Division 5 |
|
s 14.................... | am No 179, 1999; No 42, 2009; No 69, 2020 |
s 15.................... | rs No 42, 2009 |
| am No 42, 2009; No 69, 2020 |
s 16.................... | am No 179, 1999; No 154, 2007 |
Division 6 |
|
s 17.................... | am No 42, 2009; No 69, 2020 |
s 18.................... | am No 42, 2009; No 69, 2020 |
s 19.................... | am No 42, 2009; No 69, 2020 |
Division 7................ | rep No 42, 2009 |
s 20.................... | rep No 42, 2009 |
Division 8 |
|
Division 8................ | rs No 42, 2009 |
s 21.................... | rs No 42, 2009 |
| am No 42, 2009; No 69, 2020 |
s 22.................... | rep No 42, 2009 |
Division 9 |
|
Division 9 heading.......... | rs No 42, 2009 |
s 23.................... | am No 42, 2009 |
Part 3 |
|
Division 10 |
|
Division 10 heading.......... | rs No 69, 2020 |
s 24.................... | rep No 69, 2020 |
s 25.................... | am No 179, 1999; No 95, 2004; No 42, 2009; No 88, 2009 |
| rs No 69, 2020 |
s 26.................... | rs No 91, 2000 |
| am No 95, 2004; No 154, 2007; No 42, 2009; No 88, 2009; No 127, 2011; No 147, 2011; No 89, 2016; No 125, 2018; No 8, 2022; No 52, 2024 |
| rep No 69, 2020 |
s 27.................... | am No 91, 2000; No 42, 2009; No 61, 2016 |
| rep No 69, 2020 |
Division 10A.............. | ad No 91, 2000 |
| rep No 42, 2009 |
s 27A................... | ad. No. 91, 2000 |
| rep. No. 42, 2009 |
s 27B................... | ad No 91, 2000 |
| rep No 42, 2009 |
Division 11 |
|
Division 11 heading.......... | rep No 69, 2020 |
s 28.................... | rep No 69, 2020 |
s 29.................... | rep No 69, 2020 |
s 29A................... | ad No 42, 2009 |
| am No 42, 2009 |
| rep No 69, 2020 |
s 30.................... | am No 146, 1999; No 201, 1999; No 91, 2000; No 54, 2003; No 95, 2004; No 42, 2009; No 62, 2014; No 38, 2024 |
| rep No 69, 2020 |
Part 4 |
|
Division 14............... | rep No 101, 2006 |
s 37.................... | am No 92, 2000 |
| rep No 101, 2006 |
s 38.................... | am No 177, 1999; No 178, 1999; No 92, 2000; No 80, 2006 |
| rep No 101, 2006 |
s 39.................... | rep No 177, 1999 |
s 40.................... | rep No 101, 2006 |
Division 15 |
|
s 41.................... | am No 146, 1999; No 177, 1999; No 178, 1999; No 179, 1999; No 91, 2000; No 92, 2000; No 55, 2001; No 168, 2001; No 101, 2006; No 143, 2007; No 154, 2007; No 42, 2009; No 88, 2009; No 145, 2010; No 5, 2011; No 2, 2015; No 69, 2020 |