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
3 At the end of section 27
Add:
(7) If:
(a) a *person applies for a detail included in the *Australian Business Register 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 detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).