A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1)

Administered by Department of the Treasury

Legislation au F2001B00404 Regulations Not in force Legislative Instrument

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A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1) 2001 No. 316

EXPLANATORY STATEMENT

Statutory Rules 2001 No. 316

Issued by authority by the Assistant Treasurer

A New Tax System (Australian Business Number) Act 1999

A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1)

Section 31 of the A New Tax System (Australian Business Number) Act 1999 (the Act) provides that the Governor-General may make regulations prescribing matters required to give effect to the Act.

The purpose of the Regulations is to clarify circumstances in which the Registrar of the Australian Business Register can disclose Australian Business Number (ABN) information. Previously, disclosure of ABN information was limited to being only in respect of agency functions having a direct nexus with the agency's legislation. This was significantly narrower than the government intended when it introduced the ABN. Otherwise, the Regulations are to provide the public with a fuller picture of the historical status of ABN holders in general.

The Regulations enable the Registrar to disclose:

•       more complete historical information from the Australian Business Register to the public;

•       information in the Australian Business Register to Agency Heads and heads of Departments of a State or Territory for the purpose of carrying out their agencies' functions; and

•       information in the Australian Business Register to the Employment Advocate for the purposes of carrying out his functions.

Details of the amending Regulations are set out in the attachment.

The amended Regulations commence on gazettal.

ATTACHMENT

A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1)

Details of the regulations are as follows.

Regulation 1 - Name of regulations

The amending regulations are called the A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1).

Regulation 2 - Commencement

The Regulations commence on gazettal.

Regulation 3 - Amendment to the A New Tax System (Australian Business Number) Regulations 1999 (ABNR 1999)

Regulation 3 amends the ABNR 1999 by the amendments contained in Schedule 1 to the amending Regulations.

Schedule 1, item 1

Regulation 8: Prescribed details

Item 1 of Schedule 1 to the amending regulations allows the Registrar to disclose certain additional information from the Australian Business Register (ABR) to the public.

When the Registrar registers an entity, he enters into the ABR various details collected in the Australian Business Number (ABN) registration process in accordance with section 25 of the A New Tax System (Australian Business Number) Act 1999 (the Act). The details include:

•       the entity's name, ABN, date of effect of registration and address; and

•       any extra details prescribed under Regulations 5 and 6 of the ABNR 1999 including the date of effect of the change of the entity's ABN and the date of effect of the cancellation of the entity's ABN registration.

The Registrar is authorised by subsection 26(5) of the Act to make publicly available certain details of entities registered in the ABR.

The list of publicly available ABN information is set out in subsection 26(3) of the Act. The list includes a regulation making power at paragraph 26(3)(k) which allows the prescription of further matters to be included in the list should the need arise.

For the purposes of paragraph 26(3)(k) of the Act, the amending Regulations insert the following further details in the list of publicly available ABN information:

•       if the Registrar changes the entity's ABN - the date of the change; and

•       if the Registrar cancels the entity's ABN registration - the date of cancellation.

The Regulations provide for a more accurate record of the status of some ABN holders which will assist the public in complying with taxation legislation. Due to public interest concerns, such as in long running disputes or litigation cases, it is appropriate to make this information publicly available even though an ABN registration has been cancelled or changed.

Schedule 1, item 2

Regulation 9: Prescribed bodies and purposes

Item 2 of Schedule 1 to the amending Regulations inserts a new Part 4 in the ABNR 1999. The new Part provides for the disclosure of ABN information to specified prescribed bodies, for specified prescribed purposes, for the purposes of subparagraphs 30(3)(c)(viii) and (d)(vi) of the Act. The new Part contains Regulation 9 which provides for:

•       an Agency Head to be a prescribed body and the carrying out of the functions of his or her agency to be the prescribed purpose for that body;

•       a head of a Department of a State or Territory to be a prescribed body and the carrying out of the functions of his or her Department to be the prescribed purpose for that body; and

•       the Employment Advocate to be a prescribed body and the carrying out his functions to be the prescribed purpose for that body.

The Regulations will allow the Registrar to disclose protected information to Agency Heads and heads of State or Territory Departments for purposes of carrying out their functions. This will allow agency and departmental heads to work together to reduce the duplication of registration and data, by streamlining registration and related processes and systems, in order to ease this type of burden on business. Accordingly, these agencies and departments should be more able to focus on their core business of delivering services.

The Employment Advocate is not an Agency Head but a separate entity from the Department of Employment, Workplace Relations and Small Business under section 83BB of the Workplace Relations Act 1996. Accordingly, the Employment Advocate has to be prescribed as a separate body for the purposes of disclosing ABN information.

 

Overview

The A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1) were introduced to address the limitations in the disclosure of Australian Business Number (ABN) information under the A New Tax System (Australian Business Number) Act 1999. These regulations were enacted by the Parliament of Australia under the authority of the Assistant Treasurer and aim to provide a fuller picture of the historical status of ABN holders while ensuring that the disclosure of such information is appropriately controlled and limited to specific purposes. The regulations amend the A New Tax System (Australian Business Number) Regulations 1999 to allow for the disclosure of more comprehensive historical information from the Australian Business Register to the public and to specified prescribed bodies for carrying out their functions. This change facilitates better compliance with taxation legislation and supports agencies in reducing duplication and streamlining their processes. These amending regulations were designed to better align the disclosure of ABN information with the original intent of the ABN system, ensuring that the public has access to necessary information for compliance purposes while safeguarding sensitive information and maintaining the integrity of the ABN system. The policy objective is to enhance the efficiency and effectiveness of agency operations by providing accurate and timely information, ultimately benefiting both the public and businesses in their interactions with regulatory bodies.

Scope and Application

The A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1) amends the A New Tax System (Australian Business Number) Regulations 1999 to expand the scope of information that can be disclosed by the Registrar of the Australian Business Register. This regulatory amendment applies to all entities registered under the A New Tax System (Australian Business Number) Act 1999, which includes businesses, non-profit organisations, and other entities that have been assigned an Australian Business Number (ABN). The Regulations operate nationally across Australia, as they are made under the authority of an Act of the Commonwealth Parliament. The Regulations clarify and extend the circumstances in which the Registrar can disclose ABN information to the public, Agency Heads, heads of Departments of a State or Territory, and the Employment Advocate, thus broadening the application of the Act beyond its original intent, which was limited to agency functions with a direct nexus to the agency's legislation. The Regulations do not include any specific exclusions or exemptions and come into effect upon gazettal.

Key Provisions

The main operative sections of the A New Tax System (Australian Business Number) Amendment Regulations 2001 (No. 1) primarily address the clarification of circumstances under which the Registrar of the Australian Business Register (ABR) can disclose Australian Business Number (ABN) information. Regulation 3 amends the A New Tax System (Australian Business Number) Regulations 1999 (ABNR 1999) to expand the scope of publicly available information and to allow the disclosure of additional information to specific prescribed bodies for particular purposes. Schedule 1, item 1, amends Regulation 8 to include further details in the list of publicly available ABN information, such as the date of change or cancellation of an entity’s ABN. Schedule 1, item 2, introduces a new Part 4 in the ABNR 1999, inserting Regulation 9, which specifies that certain bodies, including Agency Heads, heads of State or Territory Departments, and the Employment Advocate, are prescribed bodies, with the carrying out of their functions being the prescribed purpose for the disclosure of ABN information. The Regulations impose obligations on the Registrar to ensure that the specified additional details are disclosed as required. This includes making publicly available information such as the date of change or cancellation of an ABN registration, which assists the public in complying with taxation legislation. Furthermore, the Regulations require the Registrar to facilitate the disclosure of ABN information to prescribed bodies for specified purposes, enabling these bodies to streamline their functions and reduce the burden on businesses. The prescribed bodies, such as Agency Heads and heads of State or Territory Departments, must use the disclosed information for the purposes outlined in the Regulations, ensuring that the information is used appropriately for carrying out their functions. There are no explicit offences, penalties, or civil/criminal consequences outlined in the Regulations themselves for breach of the provisions. However, any misuse of the disclosed information by the prescribed bodies or unauthorised disclosure by the Registrar could potentially lead to legal repercussions under other applicable laws or regulations. The primary focus of these Regulations is to provide a clearer framework for the disclosure of ABN information, ensuring that the information is available to those who need it for legitimate purposes while maintaining appropriate safeguards to protect sensitive information.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.