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A New Tax System (Australian Business Number) Act 1999

No. 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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