A New Tax System (Australian Business Number) Act 1999

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.

Before the copy is given to the *person, the*Registrar must excise from it:

any detail not listed in subsection (3) or in regulations made under subsection (3); and

any detail that the Registrar is prohibited from disclosing under subsection (4).

The details are the following:

the *entity’s name;

the entity’s *ABN;

the date of effect of the registration;

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

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

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

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;

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

the entity’s Australian Company Number and Australian Registered Body Number (if any);

the kind of entity;

the State or Territory in which the entity’s principal place of *business is located, and the postcode relating to the location;

if the entity is an *RSE licensee:

the class of licence held by the licensee; and

the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and

the licensee’s postal address; and

the licensee’s telephone number;

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

the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and

the entity’s postal address; and

the entity’s telephone number; and

the entity’s contact person; and

the RSE licensee of the entity;

any details prescribed in the regulations for the purposes of this section.

If:

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

the *Registrar is satisfied that it is not appropriate to disclose the detail;

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

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).