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

I, Christian Porter, Attorney‑General, make the following certificate.

Dated 21 March 2020

Christian Porter

Attorney‑General

Contents

1 Name

2 Commencement

3 Authority

4 Schedules

Schedule 1—Amendments

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

1  Name

  This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Australian Business Number) Regulations) Amendment Certificate 2020.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

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

4  Schedules

  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

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

1  Section 4

Repeal the section, substitute:

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  The A New Tax System (Australian Business Number) Regulations 1999, for which the sunsetting day is 1 April 2019, is repealed by section 51 of the Legislation Act 2003 on 1 April 2021.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

2  Section 5

Omit “2 April 2020”, substitute “2 April 2021”.