A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 9 ABNs
Part 2 Changes relating to tax-deductible gifts
A New Tax System (Australian Business Number) Act 1999
3 At the end of section 10
Add:
(2) The *Registrar may request *you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:
(a) you are entitled to have an *ABN; or
(b) your identity is established.