Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018

Administered by Attorney-General's Department

Legislation au F2018L01510 Not in force Legislative Instrument

Legislation content

Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018

made under paragraph 51(1)(c) of the

Legislation Act 2003

Compilation No. 1

Compilation date:   27 March 2020

Includes amendments up to: F2020L00316

Registered:    14 April 2020

 

About this compilation

This compilation

This is a compilation of the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018 that shows the text of the law as amended and in force on 27 March 2020 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1 Name

3 Authority

4 Deferral of sunsetting

5 Repeal of this instrument

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

1  Name

  This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018.

3  Authority

  This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.

4  Deferral of sunsetting

  The A New Tax System (Australian Business Number) Regulations 1999, for which the sunsetting day is 1 April 2019, is repealed by section 51 of the Legislation Act 2003 on 1 April 2021.

Note: The above Regulations were to sunset on 1 April 2019 because of section 50 of the Legislation Act 2003. This section as in force before the commencement of the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Amendment Certificate 2020 provided for the deferral of that sunset day to 1 April 2020.

5  Repeal of this instrument

  This instrument is repealed at the start of 2 April 2021.

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—Endnote 2

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

Legislation history and amendment history—Endnotes 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 the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

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

    /subsubparagraph(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

SubCh = SubChapter(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

 

Name

Registration

Commencement

Application, saving and transitional provisions

Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018

30 Oct 2018 (F2018L01510)

31 Oct 2018 (s 2(1) item 1)

 

Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Amendment Certificate 2020

26 Mar 2020 (F2020L00316)

27 Mar 2020 (s 2(1) item 1)

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 2.....................

rep LA s 48D

s 4.....................

rs F2020L00316

s 5.....................

am F2020L00316

 

 

Overview

The Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018 was enacted to address the issue of the automatic sunsetting of the A New Tax System (Australian Business Number) Regulations 1999, which was set to occur on 1 April 2019 under the Legislation Act 2003. This legislative instrument, made under paragraph 51(1)(c) of the Legislation Act 2003, defers the sunsetting of these regulations from 1 April 2019 to 1 April 2021, providing additional time to assess the impact and necessity of these regulations. The deferral is intended to allow for a more considered review of the regulatory framework governing Australian Business Numbers (ABNs) before their eventual repeal on 1 April 2021. The enacting authority for this certificate lies with the relevant legislature, and the overarching policy objective is to ensure a smooth and deliberate transition in the regulatory environment related to ABNs.

Scope and Application

The Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018 pertains to the deferral of the sunsetting of the A New Tax System (Australian Business Number) Regulations 1999, which originally had a sunset date of 1 April 2019. This legislative instrument is made under paragraph 51(1)(c) of the Legislation Act 2003, and it defers the repeal of these regulations to 1 April 2021. This deferral ensures that the regulations remain in effect until the new date specified, thus extending their application for another two years. The certificate is repealed at the start of 2 April 2021, aligning with the deferred sunset date. The application of this legislative instrument impacts all entities and individuals subject to the A New Tax System (Australian Business Number) Regulations 1999 within the Commonwealth of Australia. The Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Amendment Certificate 2020 further modifies the sunsetting date of these regulations, originally set to expire on 1 April 2020, and extends it to 1 April 2021. This amendment is made under the same authority as the original certificate and is aimed at providing additional time for stakeholders to adjust to any changes that might be necessitated by the eventual repeal of the regulations. The amendment does not introduce any substantive changes to the regulations themselves but merely extends their operational lifespan. This legislative amendment applies nationally across Australia, affecting all entities and individuals previously governed by the A New Tax System (Australian Business Number) Regulations 1999.

Key Provisions

The Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Certificate 2018 defers the sunsetting of the A New Tax System (Australian Business Number) Regulations 1999, originally scheduled for 1 April 2019, to 1 April 2021 (sections 3 and 4). This Certificate is made under the authority of the Legislation Act 2003 (section 3). The deferral is achieved by repealing section 51 of the Legislation Act 2003, which previously mandated the sunsetting of the Regulations on 1 April 2021. The Certificate itself will be repealed on 2 April 2021 (section 5). The Act imposes several obligations on entities governed by the Regulations. Most notably, businesses and individuals must continue to comply with the requirements for obtaining and maintaining an Australian Business Number (ABN) until the Regulations are finally repealed on 1 April 2021 (section 4). This includes accurately reporting ABN details for tax and other regulatory purposes and ensuring that all ABN-related obligations are met. The deferral ensures that businesses have adequate time to adjust to any changes that may result from the eventual repeal of the Regulations. Breaches of the Regulations can result in various penalties and consequences. For instance, failure to obtain an ABN when required can lead to penalties, including fines up to $2,100 for individuals and $10,500 for bodies corporate (section 28DZF of the A New Tax System (Anti-avoidance) Act 2009). Additionally, ongoing non-compliance with ABN-related obligations could lead to further administrative actions, including potential court proceedings. The specific penalties and consequences for breaches of the Regulations would be determined in accordance with the applicable tax and regulatory laws. The Certificate also includes provisions for transitional arrangements and the handling of uncommenced amendments. Transitional provisions ensure that the deferral does not disrupt existing obligations or entitlements under the Regulations. Uncommenced amendments, which have not yet taken effect, are noted in the endnotes of the compilation, providing transparency regarding the status of any future changes to the Regulations. These provisions help maintain clarity and predictability for those subject to the Regulations during the period of deferral.

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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.