Document ID: chunk:federal_register_of_legislation:C2013C00579:clause:5_14
Version: federal_register_of_legislation:C2013C00579
Segment Type: clause
Provision Reference: sch 5 cl 14
Character Range: 37541–38739

14  Transitional provision—Australian Business Registrar
During the period of 18 months starting on the day this item commences, the Australian Business Registrar:
 (a) may enter, but is not required to enter, in the Australian Business Register under subsection 426‑65(1) in Schedule 1 to the Taxation Administration Act 1953 a statement that:
 (i) an approved worker entitlement fund is endorsed as mentioned in paragraph (ba) of that subsection, as inserted by this Part; or
 (ii) an entity is endorsed as mentioned in paragraph (bb) of that subsection, as inserted by this Part; and
 (b) may publish on the Australian Taxation Office website, in relation to an approved worker entitlement fund:
 (i) the name of the fund; and
 (ii) the ABN (within the meaning of the A New Tax System (Australian Business Number) Act 1999) of the fund, or of the entity that operates the fund; and
 (iii) the date on which the fund was endorsed as mentioned in paragraph (ba) of that subsection, or on which an entity was endorsed for the operation of the fund under paragraph (bb) of that subsection.

Part 3—Confidentiality of taxpayer Information

Division 1—Main amendments

Income Tax Assessment Act 1936