A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 4C   Access to ABN information

Part 1   Amendments

A New Tax System (Australian Business Number) Act 1999

2   Section 26

Repeal the section, substitute:

26 Access to certain information in the Australian Business Register

(1) The *Registrar may (on receiving payment of any prescribed fee) give a *person a copy of the entry in the *Australian Business Register relating to an *entity.

(2) Before the copy is given to the *person, the*Registrar must excise from it:

(a) any detail not listed in subsection (3) or in regulations made under subsection (3); and

(b) any detail that the Registrar is prohibited from disclosing under subsection (4).

(3) The details are the following:

(a) the *entity's name;

(b) the entity's *ABN;

(c) the date of effect of the registration;

(d) either:

(i) the business name registered for the entity under the law of a State or Territory; or

(ii) if a business name is not registered for the entity - any name used for business purposes by the entity;

(e) the date of effect of any GST registration under section 25-10 of the A New Tax System (Goods and Services Tax) Act 1999;

(f) the date of effect of any GST cancellation under section 25-60 of the A New Tax System (Goods and Services Tax) Act 1999;

(g) any statement required to be entered in the *Australian Business Register in relation to the entity under section 30-229 of the *ITAA 1997;

(h) the entity's Australian Company Number and Australian Registered Body Number (if any);

(i) the kind of entity;

(j) the State or Territory in which the entity's principal place of *business is located, and the postcode relating to the location;

(k) any details prescribed in the regulations for the purposes of this section.

(4) If:

(a) a *person applies for a detail listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, not to be disclosed; and

(b) the *Registrar is satisfied that it is not appropriate to disclose the detail;

the Registrar must not disclose the detail under this section.

(5) In addition to providing copies under subsection (1), the *Registrar may make publicly available any details listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, other than any detail that the Registrar is prohibited from disclosing under subsection (4).