EXPOSURE DRAFT

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

Select Legislative Instrument No.   , 2013

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

1  Name of Regulation
		This Regulation is the A New Tax System (Australian Business Number) Amendment Regulation 2013 (No. A).
2  Commencement
		This Regulation commences on the day after it is registered.
3  Authority
		This Regulation is made under the A New Tax System (Australian Business Number) Act 1999.
4  Schedule(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		Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 (Act s 26(3))
	(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 each 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.