A New Tax System (Australian Business Number) Amendment Regulation 2013 (No. 1) (Cth)

A New Tax System (Australian Business Number) Amendment Regulation 2013 (No. 1)

Select Legislative Instrument No. 81, 2013

I, Quentin Bryce AC CVO, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the A New Tax System (Australian Business Number) Act 1999.

Dated              16 May 2013

Quentin Bryce

Governor‑General

By Her Excellency’s Command

David Bradbury

Assistant Treasurer

Contents

1............ Name of regulation............................................................................. 1

2............ Commencement.................................................................................. 1

3............ Authority............................................................................................ 1

4............ Schedule(s)......................................................................................... 1

Schedule 1—Amendments                                                                            2

A New Tax System (Australian Business Number) Regulations 1999            2

1Name of regulation

This regulation is the A New Tax System (Australian Business Number) Amendment Regulation 2013 (No. 1).

2Commencement

This regulation commences on the day after it is registered.

3Authority

This regulation is made under the A New Tax System (Australian Business Number) Act 1999.

4Schedule(s)

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

A New Tax System (Australian Business Number) Regulations 1999

1  Regulation 8

Repeal the regulation, substitute:

8  Prescribed details

(1) For paragraph 26(3)(k) of the Act, the following details are prescribed:

                    (a)  if the Registrar has changed the entity’s ABN—the date of the change;

                    (b)  if the Registrar has cancelled the entity’s registration in the Australian Business Register—the date of the cancellation;

(c) a name used for business purposes by the entity that appeared in the entry immediately before Part 2 of Schedule 2 of the Business Names Registration (Transitional and Consequential Provisions) Act 2011 commenced.

            (2)  Paragraph (1)(c) ceases to have effect on 1 July 2014.