A New Tax System (Australian Business Number) Act 1999
In this Act, except so far as the contrary intention appears:
[ CCH Note: Definition of " ABN " will be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 82, 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) . The definition will read:
]ABN
: see Australian Business Number .
ABN (Australian Business Number)
for an *entity means the entity
'
s ABN as shown in the *Australian Business Register.
[ CCH Note: Definition of " ABN (Australian Business Number) " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 81, effective 1 July 2026 or a day or days to be fixed by Proclamation.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) .]
approved form
has the same meaning as in the *ITAA 1997.
[ CCH Note: Definition of " approved form " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 83, effective 1 July 2026 or a day or days to be fixed by Proclamation.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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associate
has the meaning given by section
318
of the *ITAA 1936.
Australia
, when used in a geographical sense, has the same meaning as in the *ITAA 1997.
[ CCH Note: Definition of " Australian Business Number or ABN " be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 84, 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) . The definition will read:
]Australian Business Number
or ABN
, for an *entity, means the ABN allocated to the entity under section 11 .
Australian Business Register
means the register established under section
24
.
[ CCH Note: Definition of " Australian Business Register " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 85, effective 1 July 2026 or a day or days to be fixed by Proclamation.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) .]
business
includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
carried on in Australia
(Repealed by No 177 of 1999)
carrying on
an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.
(a) a body corporate; or
(b) any other unincorporated association or body of *persons;
but does not include a *partnership or a *non-entity joint venture.
connected with Australia
(Repealed by No 2 of 2015)
connected with the indirect tax zone
, in relation to a *supply, has the meaning given by section
195-1
of the
A New Tax System (Goods and Services Tax) Act 1999
.
Corporations Act company
means a body registered as a company under the
Corporations Act 2001
.
Corporations Law company
(Repealed by No 55 of 2001)
[ CCH Note: Definition of " data standards " be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 86, 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) . The definition will read:
]data standards
means standards made by the Registrar under section 13 of the Commonwealth Registers Act 2020 to the extent that they relate to the Registrar ' s functions or powers in connection with this Act.Note:
The data standards deal with how the Registrar ' s functions and powers are performed and exercised. For example, they may provide for:
(a) the collection of information; and (b) the manner and form in which information is given to the Registrar; and (c) the manner and form of communication between the Registrar and persons who give information to the Registrar or seek to access information held by the Registrar.
electronic signature
(Repealed by No 42 of 2009)
enterprise
has the meaning given by section
9-20
of the
A New Tax System (Goods and Services Tax) Act 1999
.
entity
has the meaning given by section
184-1
of the
A New Tax System (Goods and Services Tax) Act 1999
.
entrusted person
has the meaning given by subsection
30(1)
.
[ CCH Note: Definition of " entrusted person " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 87(a), 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) .]
(a) a Department of State of the Commonwealth; or
(b) a Department of the Parliament established under the Parliamentary Service Act 1999 ; or
(c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999 ; or
(d) a Department of State of a State or Territory; or
(e) an organisation that:
(i) is not an entity; and
(ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an *enterprise or established for a public purpose by an *Australian law; and
whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.
(iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;
indirect tax zone
has the meaning given by section
195-1
of the
A New Tax System (Goods and Services Tax) Act 1999
.
individual
means a natural person.
ITAA 1936
means the
Income Tax Assessment Act 1936
.
ITAA 1997
means the
Income Tax Assessment Act 1997
.
lodged electronically
(Repealed by
No 42 of 2009
)
non-cash benefit
has the meaning given by subsection
995-1(1)
of the *ITAA 1997.
non-entity joint venture
means an arrangement that the Registrar is satisfied is a contractual arrangement:
(a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and
(b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.
Non-profit sub-entity
: a branch of an entity is a
non-profit sub-entity
if:
(a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999 , and that choice still has effect; and
(b) the branch maintains an independent system of accounting; and
(c) the branch can be separately identified by reference to:
(i) the nature of the activities carried on through the branch; or
(ii) the location of the branch; and
(d) the branch is referred to in the entity ' s records to the effect that it is to be treated as a separate entity for the purposes of the GST law.
(a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or
(b) the exercise of powers or performance of functions under a delegation by the *Registrar; or
(c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or
(d) appointment or employment by a local governing body, or the performance of services for a local governing body.
Note:
The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953 .
[ CCH Note: Definition of " official employment " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 87(b), 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) .]
partnership
has the meaning given by section
995-1
of the *ITAA 1997.
PAYE earner
(Repealed by No 178 of 1999)
protected document
means any document made or given under, or for the purposes of, this Act.
[ CCH Note: Definition of " protected document " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 87(c), 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) .]
protected information
means information that meets all the following conditions:
(a) it relates to the affairs of a *person other than the *entrusted person;
(b) it was obtained by the entrusted person, or by any other person, in the course of *official employment;
(c) it was disclosed or obtained under, or in relation to, this Act.
[ CCH Note: Definition of " protected information " will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 87(d), 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) .]
Registrar
means the Registrar of the *Australian Business Register.
[ CCH Note: Definition of " Registrar " will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 88, 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) . The definition will read:
]Registrar
has the meaning given by subsection (2) .
(a) a minister of religion; or
(b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or
(c) a full-time member of a religious order; or
(d) a student at a college conducted solely for training persons to become members of religious orders.
reviewable ABN decision
has the meaning given by section
21
.
RSE licence
means an RSE licence within the meaning of the
Superannuation Industry (Supervision) Act 1993
.
RSE licensee
means an RSE licensee within the meaning of the
Superannuation Industry (Supervision) Act 1993
.
superannuation fund
has the meaning given by section
995-1
of the ITAA 1997.
supply
has the meaning given by section
9-10
of the
A New Tax System (Goods and Services Tax) Act 1999
.
taxation law
has the meaning given by section
2
of the
Taxation Administration Act 1953
.
TFN
means tax file number as defined in section
202A
of the *ITAA 1936.
withholding payment
has the meaning given by subsection
995-1(1)
of the *ITAA 1997.
withholding payment
covered by a particular provision in Schedule
1
to the
Taxation Administration Act 1953
has the meaning given by subsection
995-1(1)
of the *ITAA 1997.
you
: if a provision of this Act uses the expression
you
, it applies to entities generally, unless its application is expressly limited.
Note:
The expression you is not used in provisions that apply only to entities that are not individuals.
[ CCH Note: S 41 will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 80, by inserting " (1) " before " In this Act " , 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) .]
[ CCH Note: S 41(2) will be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 89, 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 41(2) will read:
]
41(2)
A reference in this Act to the Registrar is a reference to:
(a) if only one Commonwealth body is appointed as Registrar under section 6 of the Commonwealth Registers Act 2020 - that body; or
(b) if more than one Commonwealth body is appointed under that section, but only one Commonwealth body is appointed under that section with functions and powers in connection with this Act - the Commonwealth body appointed under that section with those functions and powers; or
(c) if more than one Commonwealth body is appointed under that section, and more than one Commonwealth body is appointed under that section with functions and powers in connection with this Act:
(i) if the reference relates to one or more particular functions or powers - any Commonwealth body so appointed with any of those particular functions or powers; or
(ii) otherwise - any of the Commonwealth bodies appointed under that section with functions and powers in connection with this Act.
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