A New Tax System (Australian Business Number) Act 1999
[ CCH Note: Div 11 heading will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 78, effective 1 July 2026 or a day or days to be fixed by Proclamation.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) .]
There is to be a Registrar of the *Australian Business Register.
28(2)
The Commissioner of Taxation is the Registrar of the *Australian Business Register.
Note 1:
Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.
Note 2:
Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.
28(3)
As well as the specific powers and functions conferred on the *Registrar by this Act, the Registrar has the general administration of this Act.
28(4)
For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.
[ CCH Note: S 28 will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 79, effective 1 July 2026 or a day or days to be fixed by Proclamation.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) .]
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