Commonwealth of Australia Bills

[Index] [Search] [Download] [Related Items] [Help]


This is a Bill, not an Act. For current law, see the Acts databases.


A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER CONSEQUENTIAL AMENDMENTS) BILL 1998

1998

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES




Presented and read a first time









A New Tax System (Australian Business Number Consequential Amendments) Bill 1998

No. , 1998

(Treasury)



A Bill for an Act to implement A New Tax System by amending legislation consequentially on the A New Tax System (Australian Business Number) Act 1998, and for related purposes



ISBN: 0642 378665

Contents


A Bill for an Act to implement A New Tax System by amending legislation consequentially on the A New Tax System (Australian Business Number) Act 1998, and for related purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the A New Tax System (Australian Business Number Consequential Amendments) Act 1998.

2 Commencement

This Act commences on the day on which the A New Tax System (Australian Business Number) Act 1998 commences.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Taxation Administration Act 1953


1 Section 2 (after paragraph (b) of the definition of taxation law)

Insert:

(ba) the A New Tax System (Australian Business Number) Act 1998;

2 Section 2 (paragraph (c) of the definition of taxation law)

Omit “or (b)”, substitute “, (b) or (ba)”.

3 After subsection 6B(6)

Insert:

(6A) For the purposes of subsection (6), the Commissioner’s powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.

4 After subsection 8(1)

Insert:

(1A) For the purposes of this section, the Commissioner’s powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.

5 After subsection 8WA(1)

Insert:

(1A) A person does not contravene subsection (1) by asking another person to quote the other person’s tax file number if the request is made so that the number can be included in an application for the registration of an entity under the A New Tax System (Australian Business Number) Act 1998.

 


[Index] [Search] [Download] [Related Items] [Help]