A New Tax System (Australian Business Number) Amendment Regulation 2012 (No. )

Commonwealth Coat of Arms

A New Tax System (Australian Business Number) Amendment Regulation 2012 (No. 1)1

Select Legislative Instrument 2012 No. 70

I, QUENTIN BRYCE, 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 10 May 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

DAVID BRADBURY

Assistant Treasurer

Contents

1 Name of regulation

2 Commencement

3 Amendment of A New Tax System (Australian Business Number) Regulations 1999

Schedule 1 Amendment commencing on the commencement of Part 1 of Schedule 2 to the Business Names Registration (Transitional and Consequential Provisions) Act 2011

Schedule 2 Amendment commencing on the commencement of Part 2 of Schedule 2 to the Business Names Registration (Transitional and Consequential Provisions) Act 2011

1 Name of regulation

This regulation is the A New Tax System (Australian Business Number) Amendment Regulation 2012 (No. 1).

2 Commencement

This regulation commences as follows:

(a) on the day it is registered—sections 1 to 3;

(b) on the commencement of Part 1 of Schedule 2 to the Business Names Registration (Transitional and Consequential Provisions) Act 2011—Schedule 1;

(c) on the commencement of Part 2 of Schedule 2 to the Business Names Registration (Transitional and Consequential Provisions) Act 2011—Schedule 2.

3 Amendment of A New Tax System (Australian Business Number) Regulations 1999

Schedules 1 and 2 amend the A New Tax System (Australian Business Number) Regulations 1999.

Schedule 1 Amendment commencing on the commencement of Part 1 of Schedule 2 to the Business Names Registration (Transitional and Consequential Provisions) Act 2011

(section 3)

[1] Paragraph 5 (a)

substitute

(a) either:

(i) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011; or

(ii) if a business name is not registered to the entity—a name used for business purposes by the entity that appeared in the entry relating to the entity in the Australian Business Register immediately before Part 2 of the Business Names Registration Act 2011 commences;

Schedule 2 Amendment commencing on the commencement of Part 2 of Schedule 2 to the Business Names Registration (Transitional and Consequential Provisions) Act 2011

(section 3)

[1] Paragraph 5 (a)

substitute

(a) any business name registered to the entity on the Business Names Register established and maintained under section 22 of the Business Names Registration Act 2011;