Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
1998
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
A New Tax
System (Australian Business Number) Bill
1998
No. ,
1998
(Treasury)
A Bill
for an Act to implement A New Tax System by establishing a Register of
Australian Business and providing for the issue of Australian Business Numbers,
and for related purposes
ISBN: 0642
379386
Contents
A Bill for an Act to implement A New Tax System by
establishing a Register of Australian Business and providing for the issue of
Australian Business Numbers, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the A New Tax System (Australian Business
Number) Act 1998.
This Act commences on the day on which it receives the Royal
Assent.
(1) The main object of this Act is to make it easier for businesses to
conduct their dealings with the Australian Government. This is done by
establishing a system for registering businesses and issuing them with unique
identifying numbers so that they can identify themselves reliably:
(a) in all their dealings with the Australian Government; and
(b) for all other Commonwealth purposes.
(2) Without limiting paragraph (1)(b), the main object of this Act
includes allowing businesses to identify themselves reliably for the purposes of
*taxation laws.
(3) The objects of this Act also include reducing the number of government
registration and reporting requirements by making the system available to State,
Territory and local government regulatory bodies.
Note: Section 26 facilitates this object by allowing anybody
to access the information on the Australian Business
Register.
This Act binds the Crown in each of its capacities, but does not make the
Crown liable to be prosecuted for an offence.
This Act applies to a *government entity
as if it were an *entity
*carrying on an
*enterprise in
*Australia.
The Criminal Code applies to all offences against this
Act.
This Act extends to every external Territory.
(1) *You are entitled to have an
Australian Business Number (*ABN) if you are
*carrying on an
*enterprise in
*Australia.
Note: Section 5 deals with the application of this Act to
government entities.
(2) A *Corporations Law company is
entitled to have an Australian Business Number
(*ABN).
(1) To get an *ABN,
*you must apply to be registered in the
*Australian Business Register.
Note 1: You may apply yourself or someone may apply on your
behalf.
Note 2: If you are registered, you will be allocated an ABN
and your ABN will be entered in the Register (see subsection
11(1)).
(2) *Your application:
(a) must be in a form approved by the
*Registrar; and
(b) must be lodged at, or posted to, an office or facility designated by
the Registrar as a receiving centre for applications of that kind; and
(c) may be *lodged
electronically.
Note: Your application must be signed (see section
20).
(3) Without limiting paragraph (2)(a), the form approved under that
paragraph:
(a) may require you to set out in your application:
(i) the name and address of, and other information about, an
*associate; or
(ii) any identifying number (other than a
*TFN) that has been issued to you or to an
associate; and
(b) may request, but not compel, you to provide your TFN or that of an
associate.
The *Registrar must register
*you in the
*Australian Business Register if:
(a) you have applied under section 9; and
(b) the Registrar is satisfied that you:
(i) are entitled to have an *ABN;
or
(ii) are likely to be entitled to have an ABN by the date specified in
your application; and
(c) the Registrar is satisfied that your identity has been established;
and
(d) you are not already registered in the Register.
(1) The *Registrar registers
*you by:
(a) allocating you an *ABN; and
(b) entering in the *Australian Business
Register:
(i) your name; and
(ii) your ABN; and
(iii) the date of effect of the registration.
(2) The date specified as the date of effect of
*your registration may be any date (including a
date before your application for registration was made).
(3) The *Registrar must give
*you a written notice of:
(a) the fact that you have been registered; and
(b) your *ABN; and
(c) the date of effect of your registration; and
(d) the other details entered in relation to you in the
*Australian Business Register (see section
25).
Note: Section 12 deals with giving notice to a registered
entity.
(1) If *you are registered in the
*Australian Business Register, a notice under
this Act, or the regulations, may be given to you by leaving it at, or sending
it by pre-paid post to, the address shown in the Register as the your address
for service.
(2) Subsection (1):
(a) does not affect the operation of any other law of the Commonwealth, or
any law of a State or Territory, that authorises the service of a document in
some other way; and
(b) does not affect the power of a court to authorise service of a
document in some other way.
(1) If the *Registrar refuses
*your application for registration, the
Registrar must give you written notice of:
(a) the refusal; and
(b) the reasons for the refusal.
Note: Section 22 requires the notice to be accompanied by a
statement of your right to seek AAT review.
(2) If the *Registrar has not decided
*your application for registration within 28
days after your application is made, you may, at any time, give the Registrar
written notice that you wish to treat your application as having been
refused.
(3) For the purposes of section 21, if
*you give notice under subsection (2), the
*Registrar is taken to have refused your
application for registration on the day on which the notice is
given.
(1) If:
(a) *you give information to the
*Registrar; and
(b) the information is recorded in relation to you in the
*Australian Business Register under section 25;
and
(c) circumstances change so that the information you gave the Registrar is
no longer correct;
you must notify the Registrar of the change within 28 days after you become
aware of the change.
Note 1: The information may have been given to the Registrar
as part of applying for registration or it may have been given in a previous
notice under this subsection or subsection (3).
Note 2: 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.
(a) must be lodged with the *Registrar;
and
(b) may be *lodged
electronically.
Note: The notice must be signed (see section
20).
(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.
(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.
(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).
Application to partnerships
(1) If, but for this subsection, section 14 or 15 would impose an
obligation on a *partnership, the obligation is
imposed on each partner, but may be discharged by any of the partners.
Application to unincorporated association or body
(2) If, but for this subsection, section 14 or 15 would impose an
obligation on an unincorporated association or body, the obligation is imposed
on each member of the committee of management of the association or body, but
may be discharged by any of the members of the committee.
Defences for partners and members of committee of
management
(3) In a prosecution of a *person for an
offence against section 8C of the Taxation Administration Act 1953
because of subsection (1) or (2), it is a defence if the person proves that the
person:
(a) did not aid, abet, counsel or procure the act or omission because of
which the offence is taken to have been committed; and
(b) was not in any way, by act or omission, directly or indirectly,
knowingly concerned in, or party to, the act or omission because of which the
offence is taken to have been committed.
(1) The *Registrar may, at any time,
change *your
*ABN by:
(a) making an appropriate change to the
*Australian Business Register (including the
date from which the new ABN has effect); and
(b) giving you written notice of the new ABN.
Note: Section 12 deals with giving notice to a registered
entity.
(2) The notice must state the date from which the new
*ABN has effect.
(3) The change to the *ABN takes effect
on the date stated in the *Australian Business
Register.
On Registrar’s initiative
(1) The *Registrar may cancel
*your registration in the
*Australian Business Register if satisfied
that:
(a) you are registered under an identity that is not your true identity;
or
(b) at the time you were registered, you were not entitled to have an
*ABN; or
(c) you are no longer entitled to have an ABN.
Note: If your registration is cancelled, you cease to have
an ABN (see the definition of ABN in section 41).
(2) The *Registrar must give
*you written notice of the cancellation. The
notice must state:
(a) the reasons for the cancellation; and
(b) the date of effect of the cancellation.
Note 1: Section 22 requires the notice to be accompanied by
a statement of your right to seek AAT review.
Note 2: Section 12 deals with giving notice to a registered
entity.
(3) The date of effect of the cancellation may be any of the
following:
(a) the date on which *you are given
notice under subsection (2);
(b) a specified date in the future;
(c) a date before the date on which the notice is given.
At your request
(4) The *Registrar may cancel
*your registration if you apply to the
Registrar for cancellation of the registration in a form approved by the
Registrar.
(5) The *Registrar must give
*you written notice of the cancellation. The
notice must state the date of effect of the cancellation.
Note: Section 12 deals with giving notice to a registered
entity.
(6) The date of effect of the cancellation may be any of the
following:
(a) the date on which *you are given
notice under subsection (5);
(b) a specified date in the future;
(c) a date before the date on which the notice is given.
(1) The *Registrar must reinstate
*your registration in the
*Australian Business Register if the Registrar
is satisfied that the registration should not have been cancelled.
(2) The *Registrar must give
*you written notice of the
reinstatement.
Note: Section 12 deals with giving notice to a registered
entity.
(3) The reinstatement has effect on and from the day on which the
registration was cancelled.
An application under section 9, a notice under subsection 14(1) and
information lodged under subsection 15(3) must either:
(a) be signed by *you, or the
*person lodging it on your behalf, if it is not
*lodged electronically; or
(b) contain *your
*electronic signature, or the electronic
signature of the person lodging it on your behalf, if it is lodged
electronically.
(1) Applications may be made to the Administrative Appeals Tribunal for
review of the following decisions of the
*Registrar:
(a) a decision setting the date of effect of
*your registration under subsection
11(1);
(b) a decision refusing your application for registration under section 13
(including a decision that is taken to have been made because of subsections
13(2) and (3));
(c) a decision to cancel your registration under subsection
18(1);
(d) a decision to refuse to cancel your registration under subsection
18(4);
(e) a decision setting the date of effect of a cancellation of your
registration under subsection 18(2) or (5).
(2) If an application is made to the Tribunal for review of a decision
referred to in paragraph (1)(b), the orders that may be made under subsection
41(2) of the Administrative Appeals Tribunal Act 1975 include an order
that the *Registrar register
*you pending the determination of your
application for review.
(3) *Your registration under an order
under subsection (2) ceases to have effect when your application is finally
disposed of.
(1) If:
(a) a decision of a kind referred to in section 21 is made; and
(b) notice in writing of the decision is given to a
*person whose interests are affected by the
decision;
that notice must:
(c) include a statement to the effect that, if the person is dissatisfied
with the decision, application may, subject to the Administrative Appeals
Tribunal Act 1975, be made to the Tribunal for review of the decision;
and
(d) except where subsection 28(4) of that Act applies—also include a
statement to the effect that the person may request a statement under section 28
of that Act.
(2) A failure to comply with subsection (1) does not affect the validity
of the decision.
(1) *You must not purport to identify
yourself by using:
(a) a number that is not an *ABN as if it
were an ABN; or
(b) an ABN that is not your own.
Penalty: Imprisonment for 2 years.
(2) *You must not purport to identify an
*entity that is an
*associate of yours by using:
(a) a number that is not an *ABN as if it
were an ABN; or
(b) an ABN that is not the entity’s own ABN.
Penalty: Imprisonment for 2 years.
(1) The *Registrar must establish and
maintain an *Australian Business
Register.
(2) The *Australian Business Register may
be kept in any form that the *Registrar
considers appropriate.
(1) Under paragraph 11(1)(b), the
*Registrar enters in the
*Australian Business Register in relation to
each *entity registered in the
Register:
(a) the entity’s name; and
(b) the entity’s *ABN;
and
(c) the date of effect of the registration.
(2) The *Registrar must also enter the
following details in the *Australian Business
Register in relation to the *entity:
(a) an address for service of notices under this Act;
(b) the details prescribed in the regulations.
(1) A *person may inspect the
*Australian Business Register and take copies
of entries in the Register on payment of the prescribed fee (if any).
(2) Any disclosure necessary for the purposes of subsection (1) is
authorised by this section.
(1) The *Australian Business Register is
admissible in proceedings as evidence of the matters registered in it.
(2) If the *Australian Business Register
is kept by the use of a computer, the
*Registrar may issue a document containing the
details of a matter taken from the Register.
(3) The document issued under subsection (2) is admissible in proceedings
as evidence of the matter.
(4) The *Registrar may give a
*person a certified copy of, or extract from,
the *Australian Business Register on payment of
the prescribed fee (if any).
(5) The certified copy is admissible in proceedings without any further
proof of, or the production of, the original.
(6) This section does not limit the manner in which evidence may be
adduced, or the admissibility of evidence, under the Evidence Act
1995.
(1) There is to be a Registrar of the
*Australian Business Register.
(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.
(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.
(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.
(1) The *Registrar must, as soon as
practicable after 30 June in each year, prepare and give to the Minister a
report on the working of this Act during the year ending on that 30
June.
Note: Section 34C of the Acts Interpretation Act 1901
applies to reports under this section.
(2) The Minister must table a copy of the report before each House of the
Parliament within 15 sitting days of that House after the day on which the
Minister receives the report.
(1) This section restricts what a *person
(the entrusted person) may do with
*protected information, or
*protected documents, that the person has
obtained in the course of *official
employment.
(2) The *entrusted person:
(a) must not make a record of *protected
information; and
(b) must not disclose it to anyone else;
if the recording or disclosure is not done in accordance with subsection
(3).
Penalty: Imprisonment for 2 years.
(3) It is not an offence against subsection (2) if any of the following
apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of this Act;
(b) the recording or disclosure happens in the course of the performance
of the duties of the *entrusted person’s
*official employment;
(c) the entrusted person is the
*Registrar and the disclosure is to:
(i) the Secretary of a Department of the Australian Public Service for the
purposes of legislation administered by the Minister for that Department;
or
(ii) the Chief Executive of a prescribed agency within the meaning of the
Financial Management and Accountability Act 1997 for the purposes of
carrying out functions conferred on the agency by a law of the Commonwealth;
or
(iii) another *person for the purpose of
that other person carrying out functions under a
*taxation law; or
(iv) the Administrative Appeals Tribunal in connection with proceedings
under a taxation law;
(d) the disclosure is by a person authorised by the Registrar to disclose
the information and the disclosure is made to:
(i) the Secretary of a Department of the Australian Public Service for the
purposes of legislation administered by the Minister for that Department;
or
(ii) the Chief Executive of a prescribed agency within the meaning of the
Financial Management and Accountability Act 1997 for the purposes of
carrying out functions conferred on the agency by a law of the Commonwealth;
or
(iii) another person for the purpose of that other person carrying out
functions under an Act administered by the Commissioner of Taxation.
(4) Subsection (3) does not authorise the disclosure of information to a
Minister.
(5) Except where it is necessary to do so for the purpose of giving effect
to a *taxation law, the
*entrusted person is not to be
required:
(a) to produce any *protected document to
a court; or
(b) to disclose *protected information to
a court.
(6) In this section:
disclose means divulge or communicate.
(1) The Governor-General may make regulations prescribing
matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act;
and, in particular:
(c) prescribing fees; or
(d) prescribing penalties, not exceeding 10 penalty units, for offences
against the regulations.
(2) The amount of a fee prescribed under paragraph (1)(c):
(a) must be reasonably related to the expenses incurred or to be incurred
by the *Registrar in connection with the
activity that attracts the fee; and
(b) must not be such as to amount to taxation.
(1) Many of the terms used in this Act are defined.
(2) Most defined terms in this Act are identified by an asterisk appearing
at the start of the term: as in
“*enterprise”. The footnote that
goes with the asterisk contains a signpost to the Dictionary definitions in
section 41.
Once a defined term has been identified by an asterisk, later occurrences
of the term in the same subsection are not usually asterisked.
Within a definition, the defined term is identified by bold
italics.
(1) These all form part of this Act:
• the headings to the Parts, Divisions and Subdivisions of this
Act;
• the headings to the sections and subsections of this Act;
• the notes and examples (however described) that follow provisions
of this Act.
(2) The asterisks used to identify defined terms form part of this Act.
However, if a term is not identified by an asterisk, disregard that fact in
deciding whether or not to apply to that term a definition or other
interpretation provision.
Footnotes and endnotes do not form part of this Act.
(1) Entity means any of the following:
(a) an *individual;
(b) a body corporate;
(c) a corporation sole;
(d) a body politic;
(e) a *partnership;
(f) any other unincorporated association or body of
*persons;
(g) a trust;
(h) a *superannuation fund.
Note: The term entity is used in a number of
different but related senses. It covers all kinds of legal person. It also
covers groups of legal persons, and other things, that in practice are treated
as having a separate identity in the same way as a legal person
does.
(2) The trustee of a trust or of a
*superannuation fund is taken to be an entity
consisting of the *person who is the trustee,
or the persons who are the trustees, at any given time.
Note: This is because a right or obligation cannot be
conferred or imposed on an entity that is not a legal person.
(3) A legal *person can have a number of
different capacities in which the person does things. In each of those
capacities, the person is taken to be a different entity.
Example: In addition to his or her personal capacity, an
individual may be:
• sole trustee of one or more
trusts; and
• one of a number of trustees of
a further trust.
In his or her personal capacity, he or she is one entity.
As trustee of each trust, he or she is a different entity. The trustees of the
further trust are a different entity again, of which the individual is a
member.
(4) If a provision refers to an entity of a particular kind, it refers to
the entity in its capacity as that kind of entity, not to that entity in any
other capacity.
Example: A provision that refers to a company does not cover
a company in a capacity as trustee, unless it also refers to a
trustee.
(1) An enterprise is an activity, or series of activities,
done:
(a) in the form of a *business;
or
(b) in the form of an adventure or concern in the nature of trade;
or
(c) on a regular or continuous basis, in the form of a lease, licence or
other grant of an interest in property; or
(d) by the trustee of a fund that is covered by, or by an authority or
institution that is covered by, Subdivision 30-B of the
*ITAA 1997 and to which deductible gifts can be
made; or
(e) by a charitable institution or by a trustee of a charitable fund;
or
(f) by a religious institution; or
(g) by the Commonwealth, a State or a Territory, or by a body corporate,
or corporation sole, established for a public purpose by or under a law of the
Commonwealth, a State or a Territory.
(2) However,
enterprise does not include an activity, or series of activities,
done:
(a) as an employee or other *PAYE earner
(unless it is done in supplying services as the holder of an office that the
employee or PAYE earner has accepted in the course of or in connection with an
activity or series of activities of the kind mentioned in subsection (1));
or
Note: An employee’s or PAYE earner’s acts will
still form part of the activities of the enterprise in which he or she is
employed.
(b) as a private recreational pursuit or hobby; or
(c) by an individual (other than a trustee of a charitable fund), or a
*partnership (all the members of which are
individuals), without a reasonable expectation of profit or gain; or
(d) as a member of a local governing body established by or under a law of
a State or Territory (other than an eligible local governing body within the
meaning of section 221A of the *ITAA
1936).
An
*enterprise is carried on in
Australia if the enterprise is carried on through:
(a) a permanent establishment (as defined in subsection 6(1) of the
*ITAA 1936); or
(b) a place that would be such a permanent establishment if paragraph (e),
(f) or (g) of that definition did not apply.
A document is lodged electronically if it is transmitted to
the Registrar in an electronic format approved by the Registrar.
In this Act, except so far as the contrary intention appears:
ABN (Australian Business Number) for an
*entity means the entity’s ABN as shown
in the *Australian Business Register.
associate has the meaning given by section 318 of the
*ITAA 1936.
Australia does not include any external Territory. However,
it includes an installation (within the meaning of the Customs Act 1901)
that is deemed by section 5C of the Customs Act 1901 to be part of
Australia.
Australian Business Register means the register established
under section 24.
business includes any profession, trade, employment, vocation
or calling, but does not include occupation as an employee.
carried on in Australia, in relation to an
*enterprise, has the meaning given by section
39.
carrying on an *enterprise
includes doing anything in the course of the commencement or termination of the
enterprise.
company means:
(a) a body corporate; or
(b) any other unincorporated association or body of
*persons;
but does not include a
*partnership.
Corporations Law company means a body registered as a company
under the Corporations Law.
electronic signature, in relation to a
*person, means a unique identification in an
electronic form that is approved by the Commissioner of Taxation for the
purposes of the *ITAA 1936.
enterprise has the meaning given by section 38.
entity has the meaning given by section 37.
entrusted person has the meaning given by subsection
30(1).
government entity means:
(a) a Department of State of the Commonwealth; or
(b) a Department of the Parliament; or
(c) a branch of the Australian Public Service in relation to which a
*person has, under an Act, the powers of, or
exercisable by, the Secretary to a Department of the Australian Public Service;
or
(d) a Department of State of a State or Territory.
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 has the meaning given by section
40.
official employment means:
(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.
Note: The Registrar may delegate powers and functions under
section 8 of the Taxation Administration Act 1953.
partnership has the meaning given by section 995-1 of the
*ITAA 1997.
PAYE earner means an employee as defined by section 221A of
the *ITAA 1936.
person includes a
*company.
protected document means any document made or given under, or
for the purposes of, this Act.
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 this Act.
Registrar means the Registrar of the
*Australian Business Register.
superannuation fund has the meaning given by section 995-1 of
the ITAA 1997.
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.
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.