Document ID: chunk:federal_register_of_legislation:F2025C00184:reg:20m
Version: federal_register_of_legislation:F2025C00184
Segment Type: reg
Provision Reference: reg 20M
Character Range: 155601–156919

20M  Persons not entitled to purchase small‑scale technology certificates through clearing house
 (1) For subsection 30M(2) of the Act, a person is not entitled to make an application to purchase a small‑scale technology certificate unless, before the person makes the application, the person is registered for GST and provides the Regulator with the following information and identity evidence:
 (a) the person's ABN or ACN (if any);
 (b) the name and work contact details of a contact person for the certificate;
 (c) the bank account details of an Australian bank into which the Regulator is to make any refunds to the person under the Act;
 (d) whether there is any reason why the transfer of the certificate to the person under section 30N or subsection 30P(3) of the Act would not be a taxable supply; and
 (e) identity evidence for the applicant.
 (2) Subregulation (1) does not apply to information if:
 (a) the applicant has previously provided the information to the Regulator; and
 (b) the information remains current.
 (3) Subregulation (1) does not apply to identity evidence for the applicant if:
 (a) the applicant has previously provided the identity evidence to the Regulator; and
 (b) the documentation or the digital identity in respect of which the identity evidence was provided remains current.