A New Tax System (Australian Business Number) Act 1999

No. 84, 1999

Compilation No.   31

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

About this compilation

This compilation

This is a compilation of the A New Tax System (Australian Business Number) Act 1999 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary 1

Division 1—Formalities 1

1 Short title 1

2 Commencement 1

Division 2—Objects 2

3 Objects 2

Division 3—Application of this Act 3

4 Crown bound by this Act 3

5 Application to government entities, non-profit sub-entities, superannuation funds and certain RSE licensees 3

5A Application to religious practitioners and religious institutions 3

6 Application of Criminal Code 4

7 Application to the external Territories 4

Part 2—Registering for ABN purposes 5

Division 4—Registration 5

8 Are you entitled to an ABN? 5

9 Applying for an ABN 5

9A Applying for registration of representatives 6

10 Registrar must register you if conditions met 6

10A Registrar must register your representative if conditions met 7

11 Steps taken by Registrar to register you 7

11A Steps taken by Registrar to register your representative 8

12 If you are registered, notices may be sent to you at your registered address for service 8

13 Refusal to register 9

Division 5—Your obligations if you are registered 11

14 You must notify Registrar of changes to matters set out in the Register 11

15 Obligation to give Registrar information if requested 11

16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees 13

Division 6—Variation and cancellation of registration 15

17 Registrar may change your ABN 15

18 When your registration can be cancelled 15

19 Reinstating your registration 17

Division 8—Review of reviewable ABN decisions 18

21 Review of reviewable ABN decisions 18

Division 9—Offences 19

23 Identification offences 19

Part 3—Administration 20

Division 10—The Australian Business Register 20

24 The Australian Business Register 20

25 Entries in the Australian Business Register 20

26 Access to certain information in the Australian Business Register 21

27 Evidentiary value of the Australian Business Register 23

Division 11—Other administrative matters 25

28 The Registrar 25

29 Annual report on operation of this Act 25

29A Adjustments to details 26

30 Protection of confidentiality of information 26

31 Regulations 29

Part 4—Rules for interpreting this Act 30

Division 12—Identifying defined terms 30

32 When defined terms are identified 30

33 When terms are not identified 30

34 Identifying the defined term in a definition 30

Division 13—What forms part of this Act 31

35 What forms part of this Act 31

36 What does not form part of this Act 31

Division 15—The Dictionary 32

41 Dictionary 32

Endnotes 37

Endnote 1—About the endnotes 37

Endnote 2—Abbreviation key 39

Endnote 3—Legislation history 40

Endnote 4—Amendment history 46

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

 1 Preliminary 1 Formalities
1 Short title

This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.
2 Commencement

This Act commences on the day on which it receives the Royal Assent.
2 Objects
3 Objects

Main object

 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.

Reducing registration and reporting requirements

 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.

Multi-agency dealings

 4

The objects of this Act also include allowing the Registrar to register and maintain details about representatives of *businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with *government entities.
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.
2 Registering for ABN purposes 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 the indirect tax zone.

Corporations Act companies

 2

A Corporations Act company is entitled to have an Australian Business Number (*ABN).

Limited registration entities

 3

(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an *ABN.
9 Applying for an ABN 1

To get an *ABN, *you must apply to the Registrar 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 must be in the approved form.

 3

That form may request, but not compel, *you to provide your TFN or that of an associate.

Note: Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act).
9A Applying for registration of representatives 1

If *you are registered in the Australian Business Register, or you are applying to be so registered, you may make an application to the Registrar requesting the Registrar to register details about a nominated representative (who is an individual) for the purpose of facilitating your electronic dealings with *government entities.

 2

An application must be in the approved form.

 3

That form may request, but not compel, the provision of:

 a

the TFN of the representative; and

 b

(b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.

Note: Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act).
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

 ca

if details about an associate of yours were requested in the approved form for registration—the Registrar is satisfied that the identity of the associate 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, or that of an associate referred to in paragraph (1)(ca), is established.
10A Registrar must register your representative if conditions met 1

The Registrar must register *your representative in the Australian Business Register if:

 a

an application has been made under section 9A; and

 b

the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and

 c

if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and

 d

the representative’s details are not already registered in the Australian Business Register in relation to you.

 2

If *your proposed representative is to be authorised to nominate other representatives of yours, the Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.
11 Steps taken by Registrar to register you 1

The Registrar registers *you (for an application under section 9) 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.

Note: A decision setting the date of effect of your registration is a reviewable ABN decision.

 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 an entity registered under this section.
11A Steps taken by Registrar to register your representative

The Registrar registers *your representative (for an application under section 9A) by entering in the Australian Business Register in relation to you:

 a

the name of the representative; and

 b

the representative’s email address; and

 c

the date of effect of the registration.
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.

Note: This subsection applies only to entities registered under section 11.

 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 under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:

 a

the refusal; and

 b

the reasons for the refusal.

Note: A decision refusing to register you or your representative is a reviewable ABN decision.

 2

If the Registrar has not decided *your application for registration under section 9, or your application for registration of your representative under section 9A, 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 Registrar is taken to have refused your application for registration on the day on which the notice is given.section 21, if *you give notice under subsection (2), the

4

For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9, 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.

 5

For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9A, disregard each period (if any):

 a

starting on the day when the Registrar requests you, or your proposed representative, under subsection 10A(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.
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

must be in the approved form.
15 Obligation to give Registrar information if requested 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 Entities that can be requested to give information 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.

 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.

 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.
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, partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.section 14 or 15 would impose an obligation on a

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, 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.section 14 or 15 would impose an obligation on an

Defences for partners, members of committee of management and certain RSE licensees

 3

(3) In a prosecution of a *person for an offence against Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:section 8C of the

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.
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 an entity registered under section 11.

 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 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).

Note 2: A decision to cancel your registration is a reviewable ABN decision.

 1A

The Registrar may cancel the registration of *your representative in the Australian Business Register if satisfied that:

 a

your registration is cancelled under subsection (1); or

 b

the representative no longer represents you; or

 c

the representative is registered under an identity that is not the representative’s true identity; or

 d

the representative’s identity is no longer satisfactorily established.

Note: A decision to cancel the registration of your representative is a reviewable ABN decision.

 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: A decision setting the date of effect of a cancellation is a reviewable ABN decision.

Note 2: Section 12 deals with giving notice to an entity registered under section 11.

 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:

 a

cancel *your registration if you apply to the Registrar for cancellation of the registration in the approved form; or

 b

cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.

Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.

 5

The Registrar must give *you written notice of the cancellation. The notice must state the date of effect of the cancellation.

Note 1: Section 12 deals with giving notice to an entity registered under section 11.

Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.

 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, or the registration of your representative, 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 an entity registered under section 11.

 3

The reinstatement has effect on and from the day on which the registration was cancelled.
8 Review of reviewable ABN decisions
21 Review of reviewable ABN decisions 1

(1) *You may object, in the manner set out in Taxation Administration Act 1953, against a decision you are dissatisfied with that is a *reviewable ABN decision.Part IVC of the

2

(2) Each of the following decisions is a reviewable ABN decision:
Reviewable ABN decisions Reviewable ABN decisions Reviewable ABN decisions
Item Decision Provision under which decision is made
1 Setting the date of effect of *your registration subsection 11(1)
2 Refusing to register *you or your representative section 13
3 Cancelling *your registration subsection 18(1)
4 Cancelling the registration of *your representative subsection 18(1A)
5 Refusing to cancel *your registration or that of your representative subsection 18(4)
6 Setting the date of effect of a cancellation subsection 18(2) or (5)
7 Refusing an application not to disclose details subsection 26(4) or 27(7)
3

(3) Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar.Part IVC of the

9 Offences
23 Identification offences 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.

 3

*You commit an offence if:

 a

you purport to identify yourself as being registered under this Act as the representative of an entity; and

 b

you are not the registered representative of the entity.

Penalty: Imprisonment for 2 years.
3 Administration 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;

 aa

details about the entity’s *associates that were requested in the approved form for registration in that Register;

 b

the details prescribed in the regulations.

 3

Under Registrar enters in the Australian Business Register in relation to each representative registered in the Register:section 11A, the

a

the representative’s name; and

 b

the representative’s email address; and

 c

the date of effect of the registration.

 4

The Registrar must also enter in the Australian Business Register in relation to a representative the details prescribed in the regulations.

Note 1: Section 30-229 of the ITAA 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, theRegistrar 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

(d) any business name registered to the entity on the Business Names Register established and maintained under Business Names Registration Act 2011;section 22 of the

e

(e) the date of effect of any GST registration under A New Tax System (Goods and Services Tax) Act 1999;section 25-10 of the

f

(f) the date of effect of any GST cancellation under A New Tax System (Goods and Services Tax) Act 1999;section 25-60 of the

g

any statement required to be entered in the Australian Business Register in relation to the entity under section 30-229 or 195-140 of the ITAA 1997;

 ga

(ga) any statement required to be entered in the *Australian Business Register in relation to the entity under Taxation Administration Act 1953;section 426-65, 426-104, 426-115, 426-119 or 426-190 in Schedule 1 to the

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

(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

(jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:

 i

(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.

Note: A decision refusing an application not to disclose details is a reviewable ABN decision.

 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 prima facie 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 prima facie 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

(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).

Note: A decision refusing an application not to disclose details is a reviewable ABN decision.
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.
29A Adjustments to details 1

This section applies if the Registrar is satisfied that:

 a

details entered in relation to an entity in the Australian Business Register; or

 b

details entered in relation to an entity’s representative in that Register;

are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.

 2

The Registrar may adjust the details accordingly.
30 Protection of confidentiality of information 1

(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

(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

(ii) the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity 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 Review 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

(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

(ii) the accountable authority of a non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity 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;

 e

the entrusted person is the Registrar and the disclosure:

 i

is of information relating to an individual who is, or who has been, registered as an entity’s representative in the Australian Business Register; and

 ii

is for the purposes of facilitating the entity’s electronic dealings with *government entities or for maintaining details in the Register.

Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration.

 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.
4 Rules for interpreting this Act 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.
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.
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.

approved form has the same meaning as in the *ITAA 1997.

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.

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 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.

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

(b) a Department of the Parliament established under the Parliamentary Service Act 1999; or

 c

(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.

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.

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: under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and 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 A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; andDivision 63 of the the branch maintains an independent system of accounting; and the branch can be separately identified by reference to: the nature of the activities carried on through the branch; or the location of the branch; and 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

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

(a) the entity has chosen to apply A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; andDivision 63 of the

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 Taxation Administration Act 1953.section 8 of the

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: it relates to the affairs of a person other than the entrusted person; it was obtained by the entrusted person, or by any other person, in the course of *official employment; it was disclosed or obtained under, or in relation to, this Act.

 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.

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.

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.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Note: The expression you is not used in provisions that apply only to entities that are not individuals.
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
A New Tax System (Australian Business Number) Act 1999 84, 1999 8 July 1999 8 July 1999 (s 2)
Public Employment (Consequential and Transitional) Amendment Act 1999 146, 1999 Sch 1 (items 92–94): 5 Dec 1999 (s 2(1), (2)) —
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 177, 1999 Sch 4 (items 1–9): 1 July 2000 (s 2(7)) —
A New Tax System (Pay As You Go) Act 1999 178, 1999 Sch 1 (items 72–78): 22 Dec 1999 (2(1))
as amended by
A New Tax System (Tax Administration) Act 1999 179, 1999 Sch 10 (item 19): 22 Dec 1999 (s 2(11)) —
A New Tax System (Tax Administration) Act 1999 179, 1999 Sch 9: 22 Dec 1999 (s 2(7)(d)) —
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999 201, 1999 Sch 3 (item 1): 24 Dec 1999 (s 2(3)) —
A New Tax System (Tax Administration) Act (No. 2) 2000 91, 2000 30 June 2000 Sch 2 (item 1) and Sch 4C (item 9): 1 July 2000 (s 3(1), (5B)) Sch 4C (item 9)
Indirect Tax Legislation Amendment Act 2000 92, 2000 30 June 2000 Sch 7 (items 1–3) and Sch 11 (items 1–2B): 1 July 2000 (s 2(1), (5)) —
Corporations (Repeals, Consequentials and Transitionals) Act 2001 55, 2001 28 June 2001 s 4–14 and Sch 3 (items 28–30): 15 July 2001 (s 2(1), (3)) s 4–14
Taxation Laws Amendment Act (No. 5) 2001 168, 2001 Sch 1 (items 1–3): 1 Oct 2001 (s 2(1)) Sch 1 (item 3)
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 54, 2003 27 June 2003 Sch 6 (item 1): 1 July 2003 (s 2) —
Tax Laws Amendment (2004 Measures No. 1) Act 2004 95, 2004 29 June 2004 Sch 6: 29 June 2004 (s 2(1) item 5) Sch 10 (items 1–3): 1 July 2005 (s 2(1) item 8) Sch 6 (item 5)
Tax Laws Amendment (2006 Measures No. 3) Act 2006 80, 2006 30 June 2006 Sch 10 (items 1, 2, 5): 1 July 2005 (s 2(1) item 8) Sch 10 (item 5)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 101, 2006 Sch 1 (items 1, 2), Sch 2 (items 5–8) and Sch 6 (items 1, 6–11): 14 Sept 2006 (s 2(1) items 2, 4) Sch 6 (items 1, 6–11)
Tax Laws Amendment (2007 Measures No. 4) Act 2007 143, 2007 Sch 7 (item 1): 24 Sept 2007 (s 2(1) item 9) —
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 154, 2007 Sch 1 (items 1–9, 296): 24 Sept 2007 (s 2(1) items 2, 6) Sch 1 (item 245): 24 Sept 2008 (s 2(1) item 4) Sch 1 (item 296)
Tax Laws Amendment (2009 Measures No. 2) Act 2009 42, 2009 23 June 2009 Sch 6 (items 1–32): 23 June 2009 (s 2(1) item 13) Sch 6 (items 35–57): 5 Apr 2010 (s 2(1) item 14) Sch 6 (item 32)
Tax Laws Amendment (2009 Measures No. 4) Act 2009 88, 2009 18 Sept 2009 Sch 2 (item 1): 1 Oct 2009 (s 2(1) item 3) Sch 5 (items 283–287): 18 Sept 2009 (s 2(1) item 10) —
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 145, 2010 16 Dec 2010 Sch 2 (item 2): 17 Dec 2010 (s 2(1) item 2) —
Statute Law Revision Act 2011 5, 2011 22 Mar 2011 Sch 6 (item 120): 19 Apr 2011 (s 2(1) item 17) —
Business Names Registration (Transitional and Consequential Provisions) Act 2011 127, 2011 3 Nov 2011 Sch 2 (item 1): 20 Apr 2012 (s 2(1) item 4) Sch 2 (item 27): 28 May 2013 (s 2(1) item 5) Act No 172, 2011 (Sch 1 (item 1))
Tax Laws Amendment (2011 Measures No. 7) Act 2011 147, 2011 29 Nov 2011 Sch 8 (item 1): 1 Jan 2012 (s 2(1) item 8) —
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 169, 2012 3 Dec 2012 Sch 3 (item 2): 3 Dec 2012 (s 2(1) item 8) —
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 62, 2014 30 June 2014 Sch 7 (item 122) and Sch 14: 1 July 2014 (s 2(1) items 6, 14) Sch 14
as amended by
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 36, 2015 13 Apr 2015 Sch 2 (items 7–9) and Sch 7: 14 Apr 2015 (s 2) Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 126, 2015 10 Sept 2015 Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) —
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 126, 2015 10 Sept 2015 Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2) —
Treasury Legislation Amendment (Repeal Day) Act 2015 2, 2015 25 Feb 2015 Sch 4 (items 32–37, 79): 25 Feb 2015 (s 2(1) item 6) Sch 4 (item 79)
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 52, 2016 5 May 2016 Sch 1 (items 9, 38, 39): 1 July 2016 (s 2(1) item 1) Sch 1 (items 38, 39)
Statute Update Act 2016 61, 2016 23 Sept 2016 Sch 3 (item 4): 21 Oct 2016 (s 2(1) item 1) —
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 89, 2016 2 Dec 2016 Sch 2 (items 1, 6): 2 Dec 2016 (s 2(1) item 3) Sch 2 (item 6)
Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 125, 2018 3 Oct 2018 Sch 1 (items 1, 4): 1 Jan 2019 (s 2(1) item 1) Sch 1 (item 4)
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 69, 2020 22 June 2020 Sch 1 (items 20–89, 1465–1467): awaiting commencement (s 2(1) items 2, 5) Sch 1 (items 1465–1467) and Sch 1 (item 1468)
as amended by
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 127, 2021 7 Dec 2021 Sch 3 (item 105): 22 June 2020 (s 2(1) item 8) —
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 35, 2022 9 Aug 2022 Sch 4 (items 6, 7): 21 June 2022 (s 2(1) item 5) Sch 4 (item 15): 10 Aug 2022 (s 2(1) item 6) —
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 8, 2022 22 Feb 2022 Sch 5 (item 7): 1 July 2022 (s 2(1) item 4) —
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 38, 2024 31 May 2024 Sch 1 (item 51): 14 Oct 2024 (s 2(1) item 2) —
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 52, 2024 28 June 2024 Sch 3 (item 35): 29 June 2024 (s 2(1) item 3) —

Endnote 4—Amendment history
Provision affected How affected
Title am No 69, 2020
Part 1
Division 2
s 3 am No 91, 2000; No 42, 2009; No 69, 2020
Division 3
s 5 am No 177, 1999; No 92, 2000; No 154, 2007
s 5A ad No 168, 2001
am No 101, 2006
Part 2
Division 4
s 8 am No 177, 1999; No 55, 2001; No 169, 2012; No 2, 2015; No 52, 2016
s 9 am No 42, 2009; No 69, 2020
s 9A ad No 42, 2009
am No 69, 2020
s 10 am No 179, 1999; No 42, 2009; No 69, 2020
s 10A ad No 42, 2009
am No 69, 2020
s 11 am No 42, 2009; No 69, 2020
s 11A ad No 42, 2009
am No 69, 2020
s 12 am No 42, 2009
rep No 69, 2020
s 13 am No 179, 1999; No. 42, 2009; No 69, 2020
Division 5
s 14 am No 179, 1999; No 42, 2009; No 69, 2020
s 15 rs No 42, 2009
am No 42, 2009; No 69, 2020
s 16 am No 179, 1999; No 154, 2007
Division 6
s 17 am No 42, 2009; No 69, 2020
s 18 am No 42, 2009; No 69, 2020
s 19 am No 42, 2009; No 69, 2020
Division 7 rep No 42, 2009
s 20 rep No 42, 2009
Division 8
Division 8 rs No 42, 2009
s 21 rs No 42, 2009
am No 42, 2009; No 69, 2020
s 22 rep No 42, 2009
Division 9
Division 9 heading rs No 42, 2009
s 23 am No 42, 2009
Part 3
Division 10
Division 10 heading rs No 69, 2020
s 24 rep No 69, 2020
s 25 am No 179, 1999; No 95, 2004; No 42, 2009; No 88, 2009
rs No 69, 2020
s 26 rs No 91, 2000
am No 95, 2004; No 154, 2007; No 42, 2009; No 88, 2009; No 127, 2011; No 147, 2011; No 89, 2016; No 125, 2018; No 8, 2022; No 52, 2024
rep No 69, 2020
s 27 am No 91, 2000; No 42, 2009; No 61, 2016
rep No 69, 2020
Division 10A ad No 91, 2000
rep No 42, 2009
s 27A ad. No. 91, 2000
rep. No. 42, 2009
s 27B ad No 91, 2000
rep No 42, 2009
Division 11
Division 11 heading rep No 69, 2020
s 28 rep No 69, 2020
s 29 rep No 69, 2020
s 29A ad No 42, 2009
am No 42, 2009
rep No 69, 2020
s 30 am No 146, 1999; No 201, 1999; No 91, 2000; No 54, 2003; No 95, 2004; No 42, 2009; No 62, 2014; No 38, 2024
rep No 69, 2020
Part 4
Division 14 rep No 101, 2006
s 37 am No 92, 2000
rep No 101, 2006
s 38 am No 177, 1999; No 178, 1999; No 92, 2000; No 80, 2006
rep No 101, 2006
s 39 rep No 177, 1999
s 40 rep No 101, 2006
Division 15
s 41 am No 146, 1999; No 177, 1999; No 178, 1999; No 179, 1999; No 91, 2000; No 92, 2000; No 55, 2001; No 168, 2001; No 101, 2006; No 143, 2007; No 154, 2007; No 42, 2009; No 88, 2009; No 145, 2010; No 5, 2011; No 2, 2015; No 69, 2020