A New Tax System (Australian Business Number) Amendment Regulation 2013 (No. 1)

(81 of 2013)

16 May 2013

A New Tax System (Australian Business Number) Act 1999

1   Name of regulation

This regulation is theA New Tax System (Australian Business Number) Amendment Regulation 2013 (No. 1).

2   Commencement

This regulation commences on the day after it is registered.

3   Authority

This regulation is made under theA New Tax System (Australian Business Number) Act 1999.

4   Schedule(s)

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1   Amendments

A New Tax System (Australian Business Number) Regulations 1999

1   Regulation 8

Repeal the regulation, substitute:

8 Prescribed details

(1)For paragraph 26(3)(k) of the Act, the following details are prescribed:

(a)if the Registrar has changed the entity's ABN - the date of the change;

(b)if the Registrar has cancelled the entity's registration in the Australian Business Register - the date of the cancellation;

(c)a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of theBusiness Names Registration (Transitional and Consequential Provisions) Act 2011commenced.