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
Part 1—Preliminary
Division 1—Formalities
1
Short title [see
Note 1]
This Act may be cited as the A New
Tax System (Australian Business Number) Act 1999.
2
Commencement [see
Note 1]
This Act commences on the day on which
it receives the Royal Assent.
Division 2—Objects
3
Objects
(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 30 facilitates this object by
enabling the Registrar to provide information collected under this Act to
State, Territory and local government bodies.
Division 3—Application of this Act
4
Crown bound by this Act
This Act binds the Crown in each of its
capacities, but does not make the Crown liable to be prosecuted for an offence.
5
Application to government entities, non‑profit sub‑entities, superannuation
funds and certain RSE licensees
(1) This Act applies to a *government entity,
a *non‑profit
sub‑entity or a *superannuation fund as if it were an *entity *carrying on an *enterprise in *Australia.
(2) This Act applies to an *RSE licensee, or an
applicant for an *RSE
licence, that is a group of individual trustees as if the group were an *entity *carrying on an *enterprise in *Australia.
5A
Application to religious practitioners and religious institutions
If a *religious practitioner:
(a) does an activity, or a series of
activities:
(i) in pursuit of his or
her vocation as a religious practitioner; and
(ii) as a member of a
religious institution; and
(b) does not do the activity, or
series of activities, as an employee or agent of the religious institution or
another entity;
this Act applies as if the activity, or series of
activities, had been done by the religious institution and not by the religious
practitioner.
Note: This will mean that such an activity will be
an enterprise of the religious institution and not an enterprise of the
religious practitioner.
6
Application of Criminal Code
The Criminal Code applies to all
offences against this Act.
7
Application to the external Territories
This Act extends to every external Territory.
Part 2—Registering for ABN purposes
Division 4—Registration
8 Are
you entitled to an ABN?
(1) *You are entitled to have an Australian Business
Number (*ABN)
if:
(a) you are *carrying on an *enterprise in *Australia; or
(b) in the course or furtherance of
carrying on an enterprise, you make *supplies that are *connected with Australia.
(2) A *Corporations Act company is entitled to
have an Australian Business Number (*ABN).
9
Applying for registration
(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.
10
Registrar must register you if conditions met
(1) 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.
(2) The *Registrar may request *you to give the
Registrar specified information or a specified document the Registrar needs to
be satisfied that:
(a) you are entitled to have an *ABN; or
(b) your identity is established.
11
Steps taken by Registrar to register you
(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.
12 If
you are registered, notices may be sent to you at your registered address for
service
(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 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.
13
Refusal to register
(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.
(4) For the purposes of measuring the 28 days
mentioned in subsection (2), disregard each period (if any):
(a) starting on the day when the *Registrar requests
*you under
subsection 10(2) to give the Registrar specified information or a specified
document; and
(b) ending at the end of the day you
give the Registrar the specified information or document.
Division 5—Your obligations if you are registered
14 You
must notify Registrar of changes to matters set out in the Register
(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 section 15.
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.
(2) The notice:
(a) must be lodged with the *Registrar; and
(b) may be *lodged electronically.
Note: The notice must be signed (see section 20).
15
Your obligation to give Registrar information if requested
(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).
16
Application of sections 14 and 15 to partnerships, unincorporated
associations and bodies and certain RSE licensees
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.
Application to RSE licensee that is a group of
individual trustees
(2A) If, but for this subsection,
section 14 or 15 would impose an obligation on an *RSE licensee that is a group of
individual trustees, the obligation is imposed on each individual, but may be
discharged by any of the individuals.
Defences for partners, members of committee of
management and certain RSE licensees
(3) In a prosecution of a *person for an
offence against section 8C of the Taxation Administration Act 1953
because of subsection (1), (2) or (2A), 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.
Application to government entities headed by one person
(4) If, apart from this subsection, section 14
or 15 (as applied by section 5) would impose an obligation on a *government entity:
(a) that is an unincorporated
association or body; and
(b) for whose management a single
person is responsible to persons or bodies outside the government entity;
the obligation is imposed on that person.
(5) Subsection (4) has effect despite:
(a) subsection (2); and
(b) sections 14 and 15 as they
apply because of section 5.
Division 6—Variation and cancellation of registration
17
Registrar may change your ABN
(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.
18
When your registration can be cancelled
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.
19
Reinstating your registration
(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.
Division 7—Signatures
20
Applications and notices must be signed
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.
Division 8—Review of decisions about registration
21
Review of decisions
(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.
22
Statement of rights to seek review
(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.
Division 9—Offences in relation to use of ABNs
23
Misuse of ABN
(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.
Part 3—Administration
Division 10—The Australian Business Register
24 The
Australian Business Register
(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.
25
Entries in the Australian Business Register
(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.
Note 1: Section 30‑229 of the Income Tax
Assessment Act 1997 also requires the Registrar to make entries in the
Australian Business Register about entities gifts to which are tax‑deductible.
Note 2: Section 426‑65 in Schedule 1 to
the Taxation Administration Act 1953 also requires the Registrar to make
entries in the Australian Business Register about entities that are endorsed in
the ways mentioned in that section.
26
Access to certain information in the Australian Business Register
(1) The *Registrar may (on receiving payment of
any prescribed fee) give a *person a copy of the entry in the *Australian Business Register
relating to an *entity.
(2) Before the copy is given to the *person, the*Registrar must
excise from it:
(a) any detail not listed in subsection (3)
or in regulations made under subsection (3); and
(b) any detail that the Registrar is
prohibited from disclosing under subsection (4).
(3) The details are the following:
(a) the *entity’s name;
(b) the entity’s *ABN;
(c) the date of effect of the
registration;
(d) either:
(i) the business name
registered for the entity under the law of a State or Territory; or
(ii) if a business name is
not registered for the entity—any name used for business purposes by the
entity;
(e) the date of effect of any GST
registration under section 25‑10 of the A New Tax System (Goods
and Services Tax) Act 1999;
(f) the date of effect of any GST
cancellation under section 25‑60 of the A New Tax System (Goods
and Services Tax) Act 1999;
(g) any statement required to be
entered in the *Australian
Business Register in relation to the entity under section 30‑229 of
the *ITAA
1997;
(ga) any statement required to be
entered in the *Australian
Business Register in relation to the entity under section 426‑65 in
Schedule 1 to the Taxation Administration Act 1953;
(h) the entity’s Australian Company
Number and Australian Registered Body Number (if any);
(i) the kind of entity;
(j) the State or Territory in which
the entity’s principal place of *business is located, and the postcode relating to the
location;
(ja) if the entity is an *RSE licensee:
(i) the class of licence
held by the licensee; and
(ii) the address for the
licensee recorded by the Australian Prudential Regulation Authority for the
purposes of the Superannuation Industry (Supervision) Act 1993; and
(iii) the licensee’s postal
address; and
(iv) the licensee’s
telephone number;
(jb) if the entity is a registrable
superannuation entity within the meaning of the Superannuation Industry
(Supervision) Act 1993:
(i) the address for the
entity recorded by the Australian Prudential Regulation Authority for the
purposes of the Superannuation Industry (Supervision) Act 1993; and
(ii) the entity’s postal
address; and
(iii) the entity’s telephone
number; and
(iv) the entity’s contact
person; and
(v) the RSE licensee of the
entity;
(k) any details prescribed in the
regulations for the purposes of this section.
(4) If:
(a) a *person applies for
a detail listed in subsection (3), or in regulations made under subsection (3),
in relation to an *entity,
not to be disclosed; and
(b) the *Registrar is satisfied that it is not
appropriate to disclose the detail;
the Registrar must not disclose the detail under this
section.
(5) In addition to providing copies under subsection (1),
the *Registrar
may make publicly available any details listed in subsection (3), or in
regulations made under subsection (3), in relation to an *entity, other than
any detail that the Registrar is prohibited from disclosing under subsection (4).
27
Evidentiary value of the Australian Business Register
(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.
(7) If:
(a) a *person applies for a detail included in
the *Australian
Business Register in relation to an *entity not to be disclosed; and
(b) the *Registrar is satisfied that it is not
appropriate to disclose the detail;
the detail must not be included in any document the
Registrar issues or gives under subsection (2) or (4).
Division 10A—Review of decisions about disclosure
27A
Review of decisions
(1) Applications may be made to the
Administrative Appeals Tribunal for review of a decision of the *Registrar under
subsection 26(4) or 27(7).
(2) If an application for review is made
under subsection (1), the orders that may be made under subsection 41(2)
of the Administrative Appeals Tribunal Act 1975 include an order that
the *Registrar
not disclose the details that are the subject of the application pending the
determination of the application for review.
27B
Statement of rights to seek review
(1) If:
(a) a decision of a kind referred to
in section 27A 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.
Division 11—Other administrative matters
28 The
Registrar
(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.
29
Annual report on operation of this Act
(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.
30
Protection of confidentiality of information
(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) an Agency Head (within
the meaning of the Public Service Act 1999) for the purposes of carrying
out functions of the Agency (within the meaning of that Act); 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; or
(vi) the head (however
described) of a Department of State of a State or Territory for the purposes of
carrying out functions of the Department; or
(vii) the head (however
described) of a body established for a public purpose by or under a law of a
State or Territory (including a local governing body) for the purposes of
carrying out functions conferred on the body by a law of the State or
Territory; or
(viii) a prescribed body for
the prescribed purposes;
(d) the disclosure is by a person
authorised by the Registrar to disclose the information and the disclosure is
made to:
(i) an Agency Head (within
the meaning of the Public Service Act 1999) for the purposes of carrying
out functions of the Agency (within the meaning of that Act); 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; or
(iv) the head (however
described) of a Department of State of a State or Territory for the purposes of
carrying out functions of the Department; or
(v) the head (however
described) of a body established for a public purpose by or under a law of a
State or Territory (including a local governing body) for the purposes of
carrying out functions conferred on the body by a law of the State or
Territory; or
(vi) a prescribed body for
the prescribed purposes.
(4) Subsection (3) does not authorise
the disclosure of information to:
(a) a Commonwealth Minister; or
(b) a Minister of a State or
Territory; or
(c) an elected member of a body
established under a law of a State or Territory.
(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.
31
Regulations
(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.
Part 4—Rules for interpreting this Act
Division 12—Identifying defined terms
32
When defined terms are identified
(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.
33
When terms are not identified
Once a defined term has been identified
by an asterisk, later occurrences of the term in the same subsection are not
usually asterisked.
34
Identifying the defined term in a definition
Within a definition, the defined term is
identified by bold italics.
Division 13—What forms part of this Act
35
What forms part of this Act
(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.
36
What does not form part of this Act
Footnotes and endnotes do not form part
of this Act.
Division 15—The Dictionary
41
Dictionary
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.
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 or a *non‑entity joint venture.
connected with Australia, 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.
electronic signature has the meaning given by
subsection 995‑1(1) of the Income Tax Assessment Act 1997.
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).
government entity means:
(a) a Department of State of the
Commonwealth; or
(b) a Department of the Parliament; 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
(iii) can be separately
identified by reference to the nature of the activities carried on through the
organisation or the location of the organisation;
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.
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: a document is lodged
electronically if it is transmitted to the Registrar in an electronic format
approved by the Registrar.
non‑cash benefit has the meaning given
by subsection 995‑1(1) of the Income Tax Assessment Act 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.
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; 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.
partnership has the meaning given by section 995‑1
of the *ITAA
1997.
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.
religious practitioner means:
(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.
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 Income Tax Assessment Act 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 Income Tax Assessment
Act 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.