A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES

Division 5 - Your obligations if you are registered

SECTION 15 OBLIGATION TO GIVE REGISTRAR INFORMATION IF REQUESTED

15(1)

The *Registrar may request an *entity to give the Registrar information in accordance with the following table. The entity must comply with the request.

Entities that can be requested to give information
Item	These entities …	can be requested to give this information …
1	* You, if you are registered in the * Australian Business Register	information that is relevant to:
		(a) your entitlement to be registered; or
		(b) confirming your identity; or
		(c) the details entered in relation to you in the Register
2	* Your * associate (if any) entered in the * Australian Business Register in relation to you	information relevant to confirming the associate's identity
3	Either: (a) your representative (if any) registered in the Australian Business Register in relation to you; or (b) you	information relevant to: (a) confirming the representative's identity; or (b) the details entered in relation to the representative in the Register

Note:

This Act is a taxation law for the purposes of the Taxation Administration Act 1953 . If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.

[ CCH Note: S 15(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 50 - 54, by substituting " under section 10 " for " in the *Australian Business Register " in table item 1, column headed " These entities ... " , para (c) in table item 1, column headed " can be requested to give this information ... " , " recorded in relation to you " for all the words after " (if any) " in table item 2, column headed " These entities ... " , omitting " in the *Australian Business Register " from para (a) of table item 3, column headed " These entities ... " and substituting para (b) in table item 3, column headed " can be requested to give this information ... " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . Para (c) of table item 1 and (b) of table item 3, column headed " can be requested to give this information ... " will read:

(c) information recorded about you in relation to your registration

(b) information recorded about the representative in relation to your registration

]

View history note

15(2)
A request under subsection (1) to an *entity:

(a) is to be made by notice in writing to the entity; and

(b) may ask the entity to give the information in writing; and

(c) must specify:

(i) the information the entity is to give; and

(ii) the period within which the entity is to give the information.

The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.

Note:

Section 12 deals with giving notice to an entity registered under section 11 .

[ CCH Note: S 15(2) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 55, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . S 15(2) will read:

15(2)
A request under subsection (1) to an *entity must specify the period within which the entity is to give the information. The period specified must end at least 14 days after the request is given.

]

15(3)
If the request asks the *entity to give the information in writing, the information:

(a) must be lodged with the *Registrar; and

(b) must be in the *approved form.

[ CCH Note: S 15(3) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 55, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . S 15(3) will read:

15(3)
The giving of the information must meet any requirements of the *data standards.

]

View history note

History

S 15 substituted by No 42 of 2009, s 3 and Sch 6 item 11, applicable in relation to requests given under subsection 15(1) after 23 June 2009. S 15 formerly read:

SECTION 15 YOUR OBLIGATION TO GIVE REGISTRAR INFORMATION IF REQUESTED
15(1)
If *you are registered in the *Australian Business Register, the *Registrar may request you to give the Registrar information that is relevant to:

(a) your entitlement to be registered; or

(b) confirming your identity; or

(c) the details entered in relation to you in the Register.
You must comply with the request.

Note:

This Act is a taxation law for the purposes of the Taxation Administration Act 1953 . If you fail to comply with this subsection, you commit an offence against section 8C of that Act.

15(2)
The request:

(a) is to be made by notice in writing to *you; and

(b) may ask you to give the information in writing; and

(c) must specify:

(i) the information you are to give; and

(ii) the period within which you are to give the information.

The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.

Note:

Section 12 deals with giving notice to a registered entity.

15(3)
If the request asks *you to give the information in writing, the information:

(a) must be lodged with the *Registrar; and

(b) may be *lodged electronically.
Note:

The information must be signed (see section 20).

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