The commemoration meeting in memory of Leon Trotsky was an outstanding success. 300 people gathered in the Jose Felix Rivas hall of the Teresa Carreño Theatre in Caracas to hear the first ever public event organised by a government ministry on the life of Leon Trotsky. The commemoration meeting in memory of Leon Trotsky was an outstanding success. 300 people gathered in the Jose Felix Rivas hall of the Teresa Carreño Theatre in Caracas to hear the first ever public event organised by a government ministry on the life of Leon Trotsky. At the entrance to the theatre staff handed out a leaflet with the programme for the day, a short brochure that provided a brief background to the life of Trotsky and the speakers present a poster with a sketched picture of Trotsky with a quotation from his Testimony.
One of the main speakers was Esteban Volkov, Trotsky's grandson, the son of Trotsky's daughter Zinaida. Esteban outlined some of the most brilliant achievements of Trotsky's life, such as his role as the founder of the Red Army, and then explained the struggle that Trotsky waged against the Stalinist degeneration of the October revolution. Esteban explained how this struggle led to the creation of the 4th international in 1938, which was organised in Europe by Trotsky's son, Lev Sedov, who was murdered by Stalin's agents in Paris as part of Stalin's attempt to destroy Trotskyism, which is to say the traditions of Bolshevism. Esteban finished by describing the last period of Trotsky's life in Mexico when Esteban lived with Trotsky and Natalia Sedova, Trotsky's second wife, when there was more than one attempt to murder Trotsky. The first was carried out by David Alfaro Siqueiros, a famous Mexican painter and a leader of the Mexican CP, who was part of a group of CP members who entered the house in the middle of the night and sprayed Trotsky's bedroom with bullets without turning on the light. Esteban commented that a painter should never change his painting instruments for a gun. But such were Stalin's resources and determination to murder Trotsky that it was only a question of time before the inevitable happened, and on August 20th Ramon Mercader brutally murdered the man who together with Lenin led the October Revolution. Esteban described how he was not in the house at the time because he was at school, and that he will never forget how he walked back from school towards the house, and saw a crowd of people standing outside, which told him that something terrible had happened.
Ydalberto Ferrera, a Trotskyist in his 90s from Cuba, then spoke about how he and other Trotskyst militants fought against the Machado dictatorship, which was overthrown by a revolutionary movement in 1933. However the working class was not able to take power and the army, led by Batista, launched a coup against the popularly elected "government of the 100 days". Unfortunately, due to the degeneration of the Communist International under Stalin, the Communist Party in Cuba also degenerated, sending ministers into Batista's government in 1942. The best elements of the Cuban CP took up the banner of Trotskyism to defend the best traditions of the CP, and in the 1950s supported Castro's movement against the Batista dictatorship while the CP stood aside until the last minute. When Cuba entered the Soviet camp Soviet advisers forced the government to arrest and imprison the Cuban Trotskyists, and in jail they created branches to support Castro and the Cuban Revolution. This history demonstrates that Trotskyism is the genuine tradition of working class struggle that the Cuban Communist Party of Julio Antonio Mella was set up to defend, and did defend before the influence of Stalinism ruined the CP.
The subsequent speakers underlined the fact that Trotskyism is not something foreign or imposed on the struggle against imperialism in Latin America. Ricardo Napuri, the Peruvian Trotskyist and former Air Force officer, explained how he gave Che Guevara books by Trotsky. Although Che didn't call himself a Trotskyist, his struggle against bureaucracy and his struggle to extend the revolution throughout Latin America clearly corresponds to Trotsky's struggle against bureaucracy and the Stalinist distortion of socialism in one country in the USSR. Celia Hart, a Cuban Communist and a very public Trotskyist, then talked about the relevance of the permanent revolution in developing both the Cuban and the Venezuelan revolutions, as part of a continental Latin American revolution.
Comrades from the CMR (the Revolutionary Marxist Current) in Venezuela were also present at the meeting and intervened with a stall outside the meeting, and the sales of the stall, which exceeded 1 million bolívares (465 US$), demonstrates the thirst for ideas, particularly the Marxist and revolutionary ideas of Trotsky that the Bolivarian revolution has generated. Indeed before the meeting Celia Hart ran up to the stall because the Minister had asked for her book, published by the Spanish comrades from the Frederick Engels Foundation. The fact that Trotsky is popular in Venezuela was reflected also in a market trader setting up his stall with Trotsky and Che t-shirts, since this is a profitable line of trade today. But the fact that it is the ideas of these revolutionaries that is in demand explains why yesterday we had a very successful day, and the trader selling t-shirts was left to look on at our busy stall enviously.
Indeed the interest was so great that after the Trotsky meeting had finished we stayed there selling material, gathering names of support for a petition calling for the nationalisation of the Sanitarios Maracay and Sidor factories. And this was because in another theatre an even bigger meeting (an assembly of the PSUV) was held on President Chavez's proposed amendments to the constitution with the participation of well-known figures from the national assembly. This meant that the discussion of Trotsky was linked yesterday and will remain linked in the future very concretely with the programme of the PSUV, and the need for the nationalisation of the banks, industry and the land under workers' control as the only way to defeat capitalism and imperialism, as well as the dangers of reformism, corruption and bureaucracy that threaten the revolution from within, just as they threatened and then destroyed the Soviet Union, as Trotsky warned in his masterpiece The Revolution Betrayed. It has to be said that the dangers the revolution faces and the need to carry it forward, with the full democratic participation of the working class, is instinctively understood by the working class, which is why the workers and the masses have enthusiastically joined the PSUV. Except for visitors to Venezuela from abroad everybody who gave their name to us was a member of the PSUV. And all these comrades from the PSUV are looking for clear ideas and for a coordinated plan to campaign in an organised manner against reformist elements within the party for a working class programme for the PSUV.
Trotsky's theory of the permanent revolution, which was actually outlined in essence by Marx, and the history of the Russian revolution, completely destroys all the arguments of the reformists. They say that Venezuela is seeing a struggle limited to fighting imperialism, which has nothing to do with Marxism or 1917. But Marx himself began his political activity by fighting for the bourgeois democratic revolution in Germany, while 1917 saw the working class coming to power on a programme to solve the agrarian question and break Russia's dependence on imperialism. This is why the main slogan of 1917 was "peace, bread and land" and not nationalisation under workers' control, which followed in 1918. This is because the bourgeoisie in countries dominated by imperialism is so rotten that it is incapable of fighting imperialism. And this means that the task of fighting imperialism falls to the working class, in alliance with the peasants in the countryside. A group of peasants from Yaracuy came up to the stall and bought pamphlets by Marx and Rosa Luxemburg as well as the paper of the CMR, El Militante, and explained how they are concretely battling against the reformist elements in the PSUV in their area. The peasantry is looking to form links with the working class in the towns to defend itself from attacks organised by the landed oligarchy today. Its level of consciousness and organisation is much better than in Russia in 1917, while the working class is numerically much stronger in Venezuela today than it was in Russia. If the struggle against imperialism is waged by the working class it is organically linked to the struggle for the socialist revolution and nationalisation under workers' control, and there are very favourable conditions for this to happen. It is only a question of building the organisation of the working class, and as part of that, of the organised Marxist current of the PSUV, the CMR.
And while the struggle against imperialism when it is led by the bourgeois is limited to creating conditions for the development of national capitalism, the struggle against imperialism led by the working class is international based on the international unity of the working class. This unity was indicated by the number of supporters of the Bolivarian revolution from abroad who were at the meeting and many of whom came up to the CMR stall yesterday, from Spain, the US, Britain, Brazil, Bolivia, Ecuador, Colombia, El Salvador and Honduras. The debate on Trotsky here is set to be reproduced in all these countries, the spectre of communism in the 21st century.


text:
Details: C2016C01136
A New Tax System (Australian Business Number) Act 1999
- C2016C01136
In force - Superseded Version
Act No. 84 of 1999 as amended, taking into account amendments up to Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016
An Act to implement A New Tax System by establishing a Register of Australian Business and providing for the issue of Australian Business Numbers, and for related purposes
Incorporated Amendments
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 - C2016A00089
sch 2 (item 1)
Registered 08 Dec 2016
Start Date 02 Dec 2016
End Date 31 Dec 2018
C2016C01136
Part 1—Preliminary
Division 1—Formalities
1 Short title
Division 2—Objects
Division 3—Application of this Act
Part 2—Registering for ABN purposes
Part 3—Administration
Part 4—Rules for interpreting this Act
Compilation No. 26
Compilation date: 2 December 2016
Includes amendments up to: Act No. 89, 2016
Registered: 8 December 2016
About this compilation
This compilation
This is a compilation of the A New Tax System (Australian Business Number) Act 1999 that shows the text of the law as amended and in force on 2 December 2016 (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.
For more information about any editorial changes made in this compilation, see the endnotes.
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.
Part 1—Preliminary 1
Division 1—Formalities 1
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
Division 2—Objects 2
3............ Objects................................................................................................ 2
Division 3—Application of this Act 3
4............ Crown bound by this Act.................................................................... 3
5............ Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees 3
5A......... Application to religious practitioners and religious institutions........... 3
6............ Application of Criminal Code............................................................. 4
7............ Application to the external Territories................................................. 4
Part 2—Registering for ABN purposes 5
Division 4—Registration 5
8............ Are you entitled to an ABN?............................................................... 5
9............ Applying for an ABN......................................................................... 5
9A......... Applying for registration of representatives........................................ 6
10.......... Registrar must register you if conditions met...................................... 6
10A....... Registrar must register your representative if conditions met.............. 7
11.......... Steps taken by Registrar to register you.............................................. 7
11A....... Steps taken by Registrar to register your representative...................... 8
12.......... If you are registered, notices may be sent to you at your registered address for service 8
13.......... Refusal to register............................................................................... 9
Division 5—Your obligations if you are registered 11
14.......... You must notify Registrar of changes to matters set out in the Register.. 11
15.......... Obligation to give Registrar information if requested........................ 11
16.......... Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees.......................................................................................................... 13
Division 6—Variation and cancellation of registration 15
17.......... Registrar may change your ABN...................................................... 15
18.......... When your registration can be cancelled........................................... 15
19.......... Reinstating your registration............................................................. 17
Division 8—Review of reviewable ABN decisions 18
21.......... Review of reviewable ABN decisions.............................................. 18
Division 9—Offences 19
23.......... Identification offences....................................................................... 19
Part 3—Administration 20
Division 10—The Australian Business Register 20
24.......... The Australian Business Register..................................................... 20
25.......... Entries in the Australian Business Register....................................... 20
26.......... Access to certain information in the Australian Business Register.... 21
27.......... Evidentiary value of the Australian Business Register...................... 23
Division 11—Other administrative matters 25
28.......... The Registrar..................................................................................... 25
29.......... Annual report on operation of this Act.............................................. 25
29A....... Adjustments to details....................................................................... 26
30.......... Protection of confidentiality of information....................................... 26
31.......... Regulations....................................................................................... 29
Part 4—Rules for interpreting this Act 30
Division 12—Identifying defined terms 30
32.......... When defined terms are identified..................................................... 30
33.......... When terms are not identified............................................................ 30
34.......... Identifying the defined term in a definition........................................ 30
Division 13—What forms part of this Act 31
35.......... What forms part of this Act............................................................... 31
36.......... What does not form part of this Act.................................................. 31
Division 15—The Dictionary 32
41.......... Dictionary......................................................................................... 32
Endnotes 37
Endnote 1—About the endnotes 37
Endnote 2—Abbreviation key 39
Endnote 3—Legislation history 40
Endnote 4—Amendment history 45
This Act may be cited as the A New Tax System (Australian Business Number) Act 1999.
This Act commences on the day on which it receives the Royal Assent.
Main object
(1) The main object of this Act is to make it easier for businesses to conduct their dealings with the Australian Government. This is done by establishing a system for registering businesses and issuing them with unique identifying numbers so that they can identify themselves reliably:
(a) in all their dealings with the Australian Government; and
(b) for all other Commonwealth purposes.
(2) Without limiting paragraph (1)(b), the main object of this Act includes allowing businesses to identify themselves reliably for the purposes of *taxation laws.
Reducing registration and reporting requirements
(3) The objects of this Act also include reducing the number of government registration and reporting requirements by making the system available to State, Territory and local government regulatory bodies.
Note: Section 30 facilitates this object by enabling the Registrar to provide information collected under this Act to State, Territory and local government bodies.
Multi‑agency dealings
(4) The objects of this Act also include allowing the *Registrar to register and maintain details about representatives of *businesses that are registered under this Act, for the purpose of facilitating electronic dealings by those businesses with *government entities.
4 Crown bound by this Act
This Act binds the Crown in each of its capacities, but does not make the Crown liable to be prosecuted for an offence.
5 Application to government entities, non‑profit sub‑entities, superannuation funds and certain RSE licensees
(1) This Act applies to a *government entity, a *non‑profit sub‑entity or a *superannuation fund as if it were an *entity *carrying on an *enterprise in *Australia.
(2) This Act applies to an *RSE licensee, or an applicant for an *RSE licence, that is a group of individual trustees as if the group were an *entity *carrying on an *enterprise in *Australia.
5A Application to religious practitioners and religious institutions
If a *religious practitioner:
(a) does an activity, or a series of activities:
(i) in pursuit of his or her vocation as a religious practitioner; and
(ii) as a member of a religious institution; and
(b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;
this Act applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.
Note: This will mean that such an activity will be an enterprise of the religious institution and not an enterprise of the religious practitioner.
6 Application of Criminal Code
The Criminal Code applies to all offences against this Act.
7 Application to the external Territories
This Act extends to every external Territory.
Division 4—Registration
8 Are you entitled to an ABN?
(1) *You are entitled to have an Australian Business Number (*ABN) if:
(a) you are *carrying on an *enterprise in *Australia; or
(b) in the course or furtherance of carrying on an enterprise, you make *supplies that are *connected with the indirect tax zone.
Corporations Act companies
(2) A *Corporations Act company is entitled to have an Australian Business Number (*ABN).
Limited registration entities
(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an *ABN.
9 Applying for an ABN
(1) To get an *ABN, *you must apply to the *Registrar to be registered in the *Australian Business Register.
Note 1: You may apply yourself or someone may apply on your behalf.
Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).
(2) *Your application must be in the *approved form.
(3) That form may request, but not compel, *you to provide your *TFN or that of an *associate.
Note: Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act).
9A Applying for registration of representatives
(1) If *you are registered in the *Australian Business Register, or you are applying to be so registered, you may make an application to the *Registrar requesting the Registrar to register details about a nominated representative (who is an individual) for the purpose of facilitating your electronic dealings with *government entities.
(2) An application must be in the *approved form.
(3) That form may request, but not compel, the provision of:
(a) the *TFN of the representative; and
(b) the TFN of the individual (the nominating individual) who is to sign the declaration in the form.
10 Registrar must register you if conditions met
(1) The *Registrar must register *you in the *Australian Business Register if:
(a) you have applied under section 9; and
(b) the Registrar is satisfied that you:
(i) are entitled to have an *ABN; or
(ii) are likely to be entitled to have an ABN by the date specified in your application; and
(c) the Registrar is satisfied that your identity has been established; and
(ca) if details about an *associate of yours were requested in the *approved form for registration—the Registrar is satisfied that the identity of the associate has been established; and
(d) you are not already registered in the Register.
(2) The *Registrar may request *you to give the Registrar specified information or a specified document the Registrar needs to be satisfied that:
(a) you are entitled to have an *ABN; or
(b) your identity, or that of an *associate referred to in paragraph (1)(ca), is established.
10A Registrar must register your representative if conditions met
(1) The *Registrar must register *your representative in the *Australian Business Register if:
(a) an application has been made under section 9A; and
(b) the Registrar is satisfied that the identity of the nominating individual (see paragraph 9A(3)(b)) has been established; and
(c) if the representative is to be authorised to nominate other representatives of yours—the Registrar is satisfied that the identity of the representative has been established; and
(d) the representative's details are not already registered in the *Australian Business Register in relation to you.
(2) If *your proposed representative is to be authorised to nominate other representatives of yours, the *Registrar may request you or your proposed representative to give the Registrar specified information or a specified document the Registrar needs to be satisfied that the identity of the proposed representative is established.
11 Steps taken by Registrar to register you
(1) The *Registrar registers *you (for an application under section 9) by:
(a) allocating you an *ABN; and
(b) entering in the *Australian Business Register:
(i) your name; and
(ii) your ABN; and
(iii) the date of effect of the registration.
Note: A decision setting the date of effect of your registration is a reviewable ABN decision.
(2) The date specified as the date of effect of *your registration may be any date (including a date before your application for registration was made).
(3) The *Registrar must give *you a written notice of:
(a) the fact that you have been registered; and
(b) your *ABN; and
(c) the date of effect of your registration; and
(d) the other details entered in relation to you in the *Australian Business Register (see section 25).
Note: Section 12 deals with giving notice to an entity registered under this section.
11A Steps taken by Registrar to register your representative
The *Registrar registers *your representative (for an application under section 9A) by entering in the *Australian Business Register in relation to you:
(a) the name of the representative; and
(b) the representative's email address; and
(c) the date of effect of the registration.
12 If you are registered, notices may be sent to you at your registered address for service
(1) If *you are registered in the *Australian Business Register, a notice under this Act, or the regulations, may be given to you by leaving it at, or sending it by pre‑paid post to, the address shown in the Register as your address for service.
Note: This subsection applies only to entities registered under section 11.
(2) Subsection (1):
(a) does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that authorises the service of a document in some other way; and
(b) does not affect the power of a court to authorise service of a document in some other way.
13 Refusal to register
(1) If the *Registrar refuses *your application for registration under section 9 or your application for registration of your representative under section 9A, the Registrar must give you written notice of:
(a) the refusal; and
(b) the reasons for the refusal.
Note: A decision refusing to register you or your representative is a reviewable ABN decision.
(2) If the *Registrar has not decided *your application for registration under section 9, or your application for registration of your representative under section 9A, within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.
(3) For the purposes of section 21, if *you give notice under subsection (2), the *Registrar is taken to have refused your application for registration on the day on which the notice is given.
(4) For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9, disregard each period (if any):
(a) starting on the day when the *Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and
(b) ending at the end of the day you give the Registrar the specified information or document.
(5) For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9A, disregard each period (if any):
(a) starting on the day when the *Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and
Division 5—Your obligations if you are registered
14 You must notify Registrar of changes to matters set out in the Register
(1) If:
(a) *you give information to the *Registrar; and
(b) the information is recorded in relation to you in the *Australian Business Register under section 25; and
(c) circumstances change so that the information you gave the Registrar is no longer correct;
you must notify the Registrar of the change within 28 days after you become aware of the change.
Note 1: The information may have been given to the Registrar as part of applying for registration or it may have been given in a previous notice under this subsection or section 15.
Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If you fail to comply with this subsection, you commit an offence against section 8C of that Act.
(2) The notice:
(a) must be lodged with the *Registrar; and
(b) must be in the *approved form.
15 Obligation to give Registrar information if requested
(1) The *Registrar may request an *entity to give the Registrar information in accordance with the following table. The entity must comply with the request.
Entities that can be requested to give information
These entities ...
can be requested to give this information ...
*You, if you are registered in the *Australian Business Register
information that is relevant to:
(a) your entitlement to be registered; or
(b) confirming your identity; or
(c) the details entered in relation to you in the Register
*Your *associate (if any) entered in the *Australian Business Register in relation to you
information relevant to confirming the associate's identity
(a) *your representative (if any) registered in the *Australian Business Register in relation to you; or
(b) you
information relevant to:
(a) confirming the representative's identity; or
(b) the details entered in relation to the representative in the Register
Note: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. If an entity fails to comply with this subsection, the entity commits an offence against section 8C of that Act.
(2) A request under subsection (1) to an *entity:
(a) is to be made by notice in writing to the entity; and
(b) may ask the entity to give the information in writing; and
(c) must specify:
(i) the information the entity is to give; and
(ii) the period within which the entity is to give the information.
The period specified under subparagraph (c)(ii) must end at least 14 days after the notice is given.
Note: Section 12 deals with giving notice to an entity registered under section 11.
(3) If the request asks the *entity to give the information in writing, the information:
16 Application of sections 14 and 15 to partnerships, unincorporated associations and bodies and certain RSE licensees
Application to partnerships
(1) If, but for this subsection, section 14 or 15 would impose an obligation on a *partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.
Application to unincorporated association or body
(2) If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.
Application to RSE licensee that is a group of individual trustees
(2A) If, but for this subsection, section 14 or 15 would impose an obligation on an *RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.
Defences for partners, members of committee of management and certain RSE licensees
(3) In a prosecution of a *person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1), (2) or (2A), it is a defence if the person proves that the person:
(a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and
(b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.
Application to government entities headed by one person
(4) If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a *government entity:
(a) that is an unincorporated association or body; and
(b) for whose management a single person is responsible to persons or bodies outside the government entity;
the obligation is imposed on that person.
(5) Subsection (4) has effect despite:
(a) subsection (2); and
(b) sections 14 and 15 as they apply because of section 5.
Division 6—Variation and cancellation of registration
17 Registrar may change your ABN
(1) The *Registrar may, at any time, change *your *ABN by:
(a) making an appropriate change to the *Australian Business Register (including the date from which the new ABN has effect); and
(b) giving you written notice of the new ABN.
(2) The notice must state the date from which the new *ABN has effect.
(3) The change to the *ABN takes effect on the date stated in the *Australian Business Register.
18 When your registration can be cancelled
On Registrar's initiative
(1) The *Registrar may cancel *your registration in the *Australian Business Register if satisfied that:
(a) you are registered under an identity that is not your true identity; or
(b) at the time you were registered, you were not entitled to have an *ABN; or
(c) you are no longer entitled to have an ABN.
Note 1: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).
Note 2: A decision to cancel your registration is a reviewable ABN decision.
(1A) The *Registrar may cancel the registration of *your representative in the *Australian Business Register if satisfied that:
(a) your registration is cancelled under subsection (1); or
(b) the representative no longer represents you; or
(c) the representative is registered under an identity that is not the representative's true identity; or
(d) the representative's identity is no longer satisfactorily established.
Note: A decision to cancel the registration of your representative is a reviewable ABN decision.
(2) The *Registrar must give *you written notice of the cancellation. The notice must state:
(a) the reasons for the cancellation; and
(b) the date of effect of the cancellation.
Note 1: A decision setting the date of effect of a cancellation is a reviewable ABN decision.
Note 2: Section 12 deals with giving notice to an entity registered under section 11.
(3) The date of effect of the cancellation may be any of the following:
(a) the date on which *you are given notice under subsection (2);
(b) a specified date in the future;
(c) a date before the date on which the notice is given.
At your request
(4) The *Registrar may:
(a) cancel *your registration if you apply to the Registrar for cancellation of the registration in the *approved form; or
(b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.
Note: A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.
(5) The *Registrar must give *you written notice of the cancellation. The notice must state the date of effect of the cancellation.
19 Reinstating your registration
(1) The *Registrar must reinstate *your registration, or the registration of your representative, in the *Australian Business Register if the Registrar is satisfied that the registration should not have been cancelled.
(2) The *Registrar must give *you written notice of the reinstatement.
(3) The reinstatement has effect on and from the day on which the registration was cancelled.
Division 8—Review of reviewable ABN decisions
21 Review of reviewable ABN decisions
(1) *You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a decision you are dissatisfied with that is a *reviewable ABN decision.
(2) Each of the following decisions is a reviewable ABN decision:
Reviewable ABN decisions
Provision under which decision is made
Setting the date of effect of *your registration
subsection 11(1)
Refusing to register *you or your representative
Cancelling *your registration
Cancelling the registration of *your representative
subsection 18(1A)
Refusing to cancel *your registration or that of your representative
Setting the date of effect of a cancellation
subsection 18(2) or (5)
Refusing an application not to disclose details
subsection 26(4) or 27(7)
(3) Part IVC of the Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar.
Division 9—Offences
23 Identification offences
(1) *You must not purport to identify yourself by using:
(a) a number that is not an *ABN as if it were an ABN; or
(b) an ABN that is not your own.
Penalty: Imprisonment for 2 years.
(2) *You must not purport to identify an *entity that is an *associate of yours by using:
(b) an ABN that is not the entity's own ABN.
(3) *You commit an offence if:
(a) you purport to identify yourself as being registered under this Act as the representative of an *entity; and
(b) you are not the registered representative of the entity.
Division 10—The Australian Business Register
24 The Australian Business Register
(1) The *Registrar must establish and maintain an *Australian Business Register.
(2) The *Australian Business Register may be kept in any form that the *Registrar considers appropriate.
25 Entries in the Australian Business Register
(1) Under paragraph 11(1)(b), the *Registrar enters in the *Australian Business Register in relation to each *entity registered in the Register:
(a) the entity's name; and
(b) the entity's *ABN; and
(2) The *Registrar must also enter the following details in the *Australian Business Register in relation to the *entity:
(a) an address for service of notices under this Act;
(aa) details about the entity's *associates that were requested in the *approved form for registration in that Register;
(b) the details prescribed in the regulations.
(3) Under section 11A, the *Registrar enters in the *Australian Business Register in relation to each representative registered in the Register:
(a) the representative's name; and
(4) The *Registrar must also enter in the *Australian Business Register in relation to a representative the details prescribed in the regulations.
Note 1: Section 30‑229 of the ITAA 1997 also requires the Registrar to make entries in the Australian Business Register about entities gifts to which are tax‑deductible.
Note 2: Section 426‑65 in Schedule 1 to the Taxation Administration Act 1953 also requires the Registrar to make entries in the Australian Business Register about entities that are endorsed in the ways mentioned in that section.
26 Access to certain information in the Australian Business Register
(1) The *Registrar may (on receiving payment of any prescribed fee) give a *person a copy of the entry in the *Australian Business Register relating to an *entity.
(2) Before the copy is given to the *person, the*Registrar must excise from it:
(a) any detail not listed in subsection (3) or in regulations made under subsection (3); and
(b) any detail that the Registrar is prohibited from disclosing under subsection (4).
(3) The details are the following:
(a) the *entity's name;
(b) the entity's *ABN;
(c) the date of effect of the registration;
(d) 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;
(e) the date of effect of any GST registration under section 25‑10 of the A New Tax System (Goods and Services Tax) Act 1999;
(f) the date of effect of any GST cancellation under section 25‑60 of the A New Tax System (Goods and Services Tax) Act 1999;
(g) any statement required to be entered in the *Australian Business Register in relation to the entity under section 30‑229 of the *ITAA 1997;
(ga) any statement required to be entered in the *Australian Business Register in relation to the entity under section 426‑65, 426‑104 or 426‑115 in Schedule 1 to the Taxation Administration Act 1953;
(h) the entity's Australian Company Number and Australian Registered Body Number (if any);
(i) the kind of entity;
(j) the State or Territory in which the entity's principal place of *business is located, and the postcode relating to the location;
(ja) if the entity is an *RSE licensee:
(i) the class of licence held by the licensee; and
(ii) the address for the licensee recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and
(iii) the licensee's postal address; and
(iv) the licensee's telephone number;
(jb) if the entity is a registrable superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993:
(i) the address for the entity recorded by the Australian Prudential Regulation Authority for the purposes of the Superannuation Industry (Supervision) Act 1993; and
(ii) the entity's postal address; and
(iii) the entity's telephone number; and
(iv) the entity's contact person; and
(v) the RSE licensee of the entity;
(jc) whether the entity is registered under section 16‑147 in Schedule 1 to the Taxation Administration Act 1953, and (if it is so registered) the day the registration took effect;
(jd) whether the entity's registration under that section has been cancelled under section 16‑148 in that Schedule, and (if it has been cancelled) the day the cancellation took effect;
(k) any details prescribed in the regulations for the purposes of this section.
(a) a *person applies for a detail listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, not to be disclosed; and
(b) the *Registrar is satisfied that it is not appropriate to disclose the detail;
the Registrar must not disclose the detail under this section.
Note: A decision refusing an application not to disclose details is a reviewable ABN decision.
(5) In addition to providing copies under subsection (1), the *Registrar may make publicly available any details listed in subsection (3), or in regulations made under subsection (3), in relation to an *entity, other than any detail that the Registrar is prohibited from disclosing under subsection (4).
27 Evidentiary value of the Australian Business Register
(1) The *Australian Business Register is admissible in proceedings as prima facie evidence of the matters registered in it.
(2) If the *Australian Business Register is kept by the use of a computer, the *Registrar may issue a document containing the details of a matter taken from the Register.
(3) The document issued under subsection (2) is admissible in proceedings as prima facie evidence of the matter.
(4) The *Registrar may give a *person a certified copy of, or extract from, the *Australian Business Register on payment of the prescribed fee (if any).
(5) The certified copy is admissible in proceedings without any further proof of, or the production of, the original.
(6) This section does not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.
(a) a *person applies for a detail included in the *Australian Business Register in relation to an *entity not to be disclosed; and
the detail must not be included in any document the Registrar issues or gives under subsection (2) or (4).
Division 11—Other administrative matters
28 The Registrar
(1) There is to be a Registrar of the *Australian Business Register.
(2) The Commissioner of Taxation is the Registrar of the *Australian Business Register.
Note 1: Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.
Note 2: Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.
(3) As well as the specific powers and functions conferred on the *Registrar by this Act, the Registrar has the general administration of this Act.
(4) For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.
29 Annual report on operation of this Act
(1) The *Registrar must, as soon as practicable after 30 June in each year, prepare and give to the Minister a report on the working of this Act during the year ending on that 30 June.
Note: Section 34C of the Acts Interpretation Act 1901 applies to reports under this section.
(2) The Minister must table a copy of the report before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.
29A Adjustments to details
(1) This section applies if the *Registrar is satisfied that:
(a) details entered in relation to an *entity in the *Australian Business Register; or
(b) details entered in relation to an entity's representative in that Register;
are incorrect and the Registrar has access to details that the Registrar believes to be the correct ones.
(2) The *Registrar may adjust the details accordingly.
30 Protection of confidentiality of information
(1) This section restricts what a *person (the entrusted person) may do with *protected information, or *protected documents, that the person has obtained in the course of *official employment.
(2) The *entrusted person:
(a) must not make a record of *protected information; and
(b) must not disclose it to anyone else;
if the recording or disclosure is not done in accordance with subsection (3).
(3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of this Act;
(b) the recording or disclosure happens in the course of the performance of the duties of the *entrusted person's *official employment;
(c) the entrusted person is the *Registrar and the disclosure is to:
(i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
(ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
(iii) another *person for the purpose of that other person carrying out functions under a *taxation law; or
(iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or
(vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
(vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
(viii) a prescribed body for the prescribed purposes;
(d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:
(iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or
(iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
(v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
(vi) a prescribed body for the prescribed purposes;
(e) the entrusted person is the Registrar and the disclosure:
(i) is of information relating to an individual who is, or who has been, registered as an *entity's representative in the *Australian Business Register; and
(ii) is for the purposes of facilitating the entity's electronic dealings with *government entities or for maintaining details in the Register.
Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative's registration.
(4) Subsection (3) does not authorise the disclosure of information to:
(a) a Commonwealth Minister; or
(b) a Minister of a State or Territory; or
(c) an elected member of a body established under a law of a State or Territory.
(5) Except where it is necessary to do so for the purpose of giving effect to a *taxation law, the *entrusted person is not to be required:
(a) to produce any *protected document to a court; or
(b) to disclose *protected information to a court.
(6) In this section:
disclose means divulge or communicate.
31 Regulations
(1) The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;
and, in particular:
(c) prescribing fees; or
(d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.
(2) The amount of a fee prescribed under paragraph (1)(c):
(a) must be reasonably related to the expenses incurred or to be incurred by the *Registrar in connection with the activity that attracts the fee; and
(b) must not be such as to amount to taxation.
Division 12—Identifying defined terms
32 When defined terms are identified
(1) Many of the terms used in this Act are defined.
(2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*enterprise". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 41.
33 When terms are not identified
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
34 Identifying the defined term in a definition
Within a definition, the defined term is identified by bold italics.
Division 13—What forms part of this Act
35 What forms part of this Act
(1) These all form part of this Act:
• the headings to the Parts, Divisions and Subdivisions of this Act;
• the headings to the sections and subsections of this Act;
• the notes and examples (however described) that follow provisions of this Act.
(2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.
36 What does not form part of this Act
Footnotes and endnotes do not form part of this Act.
Division 15—The Dictionary
41 Dictionary
In this Act, except so far as the contrary intention appears:
ABN (Australian Business Number) for an *entity means the entity's ABN as shown in the *Australian Business Register.
approved form has the same meaning as in the *ITAA 1997.
associate has the meaning given by section 318 of the *ITAA 1936.
Australia, when used in a geographical sense, has the same meaning as in the *ITAA 1997.
Australian Business Register means the register established under section 24.
business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.
company means:
(a) a body corporate; or
(b) any other unincorporated association or body of *persons;
but does not include a *partnership or a *non‑entity joint venture.
connected with the indirect tax zone, in relation to a *supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
Corporations Act company means a body registered as a company under the Corporations Act 2001.
enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999.
entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
entrusted person has the meaning given by subsection 30(1).
government entity means:
(a) a Department of State of the Commonwealth; or
(b) a Department of the Parliament established under the Parliamentary Service Act 1999; or
(c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or
(d) a Department of State of a State or Territory; or
(e) an organisation that:
(i) is not an entity; and
(ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an *enterprise or established for a public purpose by an *Australian law; and
(iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;
whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.
indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
individual means a natural person.
ITAA 1936 means the Income Tax Assessment Act 1936.
non‑cash benefit has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:
(a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and
(b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.
Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if:
(a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and
(b) the branch maintains an independent system of accounting; and
(c) the branch can be separately identified by reference to:
(i) the nature of the activities carried on through the branch; or
(ii) the location of the branch; and
(d) the branch is referred to in the entity's records to the effect that it is to be treated as a separate entity for the purposes of the GST law.
official employment means:
(a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or
(b) the exercise of powers or performance of functions under a delegation by the *Registrar; or
(c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or
(d) appointment or employment by a local governing body, or the performance of services for a local governing body.
Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.
partnership has the meaning given by section 995‑1 of the *ITAA 1997.
person includes a *company.
protected document means any document made or given under, or for the purposes of, this Act.
protected information means information that meets all the following conditions:
(a) it relates to the affairs of a *person other than the *entrusted person;
(b) it was obtained by the entrusted person, or by any other person, in the course of *official employment;
(c) it was disclosed or obtained under, or in relation to, this Act.
Registrar means the Registrar of the *Australian Business Register.
religious practitioner means:
(a) a minister of religion; or
(b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or
(c) a full‑time member of a religious order; or
(d) a student at a college conducted solely for training persons to become members of religious orders.
reviewable ABN decision has the meaning given by section 21.
RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.
RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.
superannuation fund has the meaning given by section 995‑1 of the ITAA 1997.
supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999.
taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.
TFN means tax file number as defined in section 202A of the *ITAA 1936.
withholding payment has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.
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 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.
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.
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
/sub‑subparagraph(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
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
SR = Statutory Rules
(md not incorp) = misdescribed amendment
Sub‑Ch = Sub‑Chapter(s)
cannot be given effect
SubPt = Subpart(s)
mod = modified/modification
underlining = whole or part not
No. = Number(s)
commenced or to be commenced
Number and year
Application, saving and transitional provisions
8 July 1999 (s 2)
Public Employment (Consequential and Transitional) Amendment Act 1999
Sch 1 (items 92–94): 5 Dec 1999 (s 2(1), (2))
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999
Sch 4 (items 1–9): 1 July 2000 (s 2(7))
A New Tax System (Pay As You Go) Act 1999
Sch 1 (items 72–78): 22 Dec 1999 (2(1))
as amended by
A New Tax System (Tax Administration) Act 1999
Sch 10 (item 19): 22 Dec 1999 (s 2(11))
Sch 9: 22 Dec 1999 (s 2(7)(d))
Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999
Sch 3 (item 1): 24 Dec 1999 (s 2(3))
A New Tax System (Tax Administration) Act (No. 2) 2000
Sch 2 (item 1) and Sch 4C (item 9): 1 July 2000 (s 3(1), (5B))
Sch 4C (item 9)
Indirect Tax Legislation Amendment Act 2000
Sch 7 (items 1–3) and Sch 11 (items 1–2B): 1 July 2000 (s 2(1), (5))
Corporations (Repeals, Consequentials and Transitionals) Act 2001
s 4–14 and Sch 3 (items 28–30): 15 July 2001 (s 2(1), (3))
Taxation Laws Amendment Act (No. 5) 2001
Sch 1 (items 1–3): 1 Oct 2001 (s 2(1))
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
Sch 6 (item 1): 1 July 2003 (s 2)
Tax Laws Amendment (2004 Measures No. 1) Act 2004
Sch 6: 29 June 2004 (s 2(1) item 5)
Sch 10 (items 1–3): 1 July 2005 (s 2(1) item 8)
Sch 10 (items 1, 2, 5): 1 July 2005 (s 2(1) item 8)
Sch 10 (item 5)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
Sch 1 (items 1, 2), Sch 2 (items 5–8) and Sch 6 (items 1, 6–11): 14 Sept 2006 (s 2(1) items 2, 4)
Sch 6 (items 1, 6–11)
Sch 7 (item 1): 24 Sept 2007 (s 2(1) item 9)
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007
Sch 1 (items 1–9, 296): 24 Sept 2007 (s 2(1) items 2, 6)
Sch 1 (item 245): 24 Sept 2008 (s 2(1) item 4)
Sch 1 (item 296)
Sch 6 (items 1–32): 23 June 2009 (s 2(1) item 13)
Sch 6 (items 35–57): 5 Apr 2010 (s 2(1) item 14)
Sch 6 (item 32)
Sch 2 (item 1): 1 Oct 2009 (s 2(1) item 3)
Sch 5 (items 283–287): 18 Sept 2009 (s 2(1) item 10)
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010
Sch 2 (item 2): 17 Dec 2010 (s 2(1) item 2)
Statute Law Revision Act 2011
Sch 6 (item 120): 19 Apr 2011 (s 2(1) item 17)
Business Names Registration (Transitional and Consequential Provisions) Act 2011
Sch 2 (item 1): 20 Apr 2012 (s 2(1) item 4)
Sch 2 (item 27): 28 May 2013 (s 2(1) item 5)
Act No 172, 2011 (Sch 1 (item 1))
Sch 8 (item 1): 1 Jan 2012 (s 2(1) item 8)
Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012
Sch 3 (item 2): 3 Dec 2012 (s 2(1) item 8)
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014
Sch 7 (item 122) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)
Sch 14
Public Governance and Resources Legislation Amendment Act (No. 1) 2015
Sch 2 (items 7–9) and Sch 7: 14 Apr 2015 (s 2)
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015
Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)
Treasury Legislation Amendment (Repeal Day) Act 2015
Sch 4 (items 32–37, 79): 25 Feb 2015 (s 2(1) item 6)
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016
Sch 1 (items 9, 38, 39): 1 July 2016 (s 2(1) item 1)
Sch 1 (items 38, 39)
Statute Update Act 2016
Sch 3 (item 4): 21 Oct 2016 (s 2(1) item 1)
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016
Provision affected
s 3........................................
am No 91, 2000; No 42, 2009
am No 177, 1999; No 92, 2000; No 154, 2007
s 5A.....................................
ad No 168, 2001
am No 101, 2006
am No 177, 1999; No 55, 2001; No 169, 2012; No 2, 2015; No 52, 2016
am No 42, 2009
ad No 42, 2009
s 10......................................
am No 179, 1999; No 42, 2009
s 10A...................................
am No 179, 1999; No. 42, 2009
rs No 42, 2009
am No 179, 1999; No 154, 2007
Division 7............................
rep No 42, 2009
Division 8 of Part 2..............
Division 9 heading...............
am No 179, 1999; No 95, 2004; No 42, 2009; No 88, 2009
am No 95, 2004; No 154, 2007; No 42, 2009; No 88, 2009; No 127, 2011; No 147, 2011; No 89, 2016
am No 91, 2000; No 42, 2009; No 61, 2016
Division 10A.......................
ad. No. 91, 2000
rep. No. 42, 2009
s 27B...................................
am No 146, 1999; No 201, 1999; No 91, 2000; No 54, 2003; No 95, 2004; No 42, 2009; No 62, 2014
Division 14..........................
rep No 101, 2006
am No 177, 1999; No 178, 1999; No 92, 2000; No 80, 2006
am No 146, 1999; No 177, 1999; No 178, 1999; No 179, 1999; No 91, 2000; No 92, 2000; No 55, 2001; No 168, 2001; No 101, 2006; No 143, 2007; No 154, 2007; No 42, 2009; No 88, 2009; No 145, 2010; No 5, 2011; No 2, 2015

redpajama_set_name: RedPajamaCommonCrawl


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The Cat Circus is in Town!
The AcroCats Cat Circus will visit Houston again this year on their national tour. Look forward to an impressive show with cats, rats, chickens and a gopher…all trained using clickers to perform in the circus together. After the show you can purchase instructions for how to clicker train your own pet at the merchant booth. This is a wonderful show for kids and adults, and there are always surprises from the performers that you might not expect! Look forward to the world's only touring cat band, and help support a great cause, as the troupe also seeks to assist rescued pets as they travel the nation.
The cats need your help! Before the show, be sure to check out the Kickstarter page for their badly needed tour bus upgrade: NewCatBus. The performing cats and other animals, along with owner and operator Samantha Martin, will be appearing January 21-31 at Freneticore Theatre in Houston. More information can be found at www.circuscats.com.


Traveling is one of the greatest things on earth. We start to calm down when we picture ourselves on a pristine beach in Bali, sipping out of a coconut and feeling the incoming waves gently touching our feet in the white sand. We start to feel excited when we think about exploring ancient temples in Cambodia, tasting exotic foods in Thailand or strolling the busy streets of Tokyo.
But the hustle and bustle of mega cities can also be scary and intimidating. Especially for those who haven't yet developed travel routines, the thought of planning a trip to foreign countries can become quite stressful. Well, what do they say? The journey is the reward! But every journey can use a little planning and we are here to help.
When planning a trip, there are several things to consider: What would you like to see and do - beach, cities, mountains or all of it? Where should you go? What will be the season in your potential destination? What is your budget? How much time will you have? Are there any risks to consider when traveling to certain areas and how is the infrastructure?
After roughly answering these questions, only one questions remains unsolved: who to travel with?
If none of your loved ones is available for traveling or the idea of preparing and doing a trip all by yourself feels overwhelming, then you should consider organized (group) travels. Organized travels have many advantages: You won't have to worry about a thing!
Experts will take care of you while you can simply enjoy your trip. The costs are very clear and while others have to spend hours researching travel routes or comparing hotels, you can make better use of your time. Plus, those who join group travels will never feel alone and definitely make new friends while traveling with like-minded people, because nothing brings you closer than sharing unforgettable memories in foreign countries. There are different operators you can choose from.
For young people between 18 to 35 years there is Contiki offering a fun mix of cultural, adventurous and socializing activities. Another well-known tour agency is G Adventures with tours catering to different lifestyles and putting an emphasis on responsible tourism. If you would like to compare offers from different tour operator, you can simply use TourRadar.
If you prefer to organize your trip all by yourself, you will have take care of much more things. And let's be honest, you will get stressed. But at the same time, there are many advantages, like freedom to do what you want and flexibility, as you can just go with the flow. With less plans, you will also be most likely to have unexpected experiences and meet interesting people. A good way to connect with other travelers is to engage in activities. Whether you take surf lessons in Bali, do a cooking class in Chiang Mai or a walking tour in Tokyo, you will definitely meet new people and rarely be alone - unless you want to.
While being spontaneous is important to most independent travellers the use of certain websites can be quite handy. On Cookly.me you can choose from over 300 cooking classes all over Asia and experience authentic local cuisine. STA Travel is a great all-round help for young people planning their trip. For getting around in Southeast Asia, we recommend 12Go Asia. Comparing accommodation and making bookings is made easy by Agoda or Booking.com whereas Lonely Planet is an all time favorite travel guide of many travellers.
Check visa regulations before you go. Overstay is not a trivial crime.
Pack light and don't take too much luggage with you. In most countries you can easily buy whatever you need. Oftentimes clothes and medicine are way cheaper than in your home country.
No matter where you go, what you do and who you go with, it is most essential to have travel insurance like the ones from World Nomads.
Being able to say a phrase like 'thank you' in the local language will often be rewarded with a smile (and sometimes even discounts).
Different countries, different customs - become familiar with the culture and show respect by sticking to the local rules and norms.
Try local foods. Tasting other cultures is one of the best ways to experience them.
Last but not least: Smile and enjoy your trip! :) When it comes to travelling, there is no right or wrong. There are many different ways to go on a journey and you just need to find the right one for you.


from that night we went all the way to soho for dinner and all the way back uptown for dessert. funny what a couple of friends with chocolate cravings will think up on a january weeknight.
Hi I have just started following your blog. I look forward to reading often.
Sprinkles! Chicago is blessed with one, too. I love their little wooden forks!


text:
Баньяско:

 Баньяско — коммуна в Италии, располагается в регионе Пьемонт, в провинции Кунео.
 Баньяско, Анджело — итальянский кардинал.

redpajama_set_name: RedPajamaWikipedia


Schools are finding it increasingly difficult to keep children's attention. Some studies have reported a 42% increase in Attention Deficit Hyperactivity Disorder in less than a decade.
There are two dominant approaches to young people's declining attention spans. The first is to say that: "It's just the modern generation and they will have to adapt". The second involves medicating children in a bid to make them more compliant and to improve their concentration.
The first approach is an ostrich mentality and will not solve the problem. The second approach is increasingly being rejected as addressing the symptom rather than the problem.
There's a third possible approach: adopting new methods of teaching and learning. This opens up a host of opportunities, led nowadays by digital solutions. But even these apparently progressive solutions are far from foolproof.
So what if we combined elements of the second and third approaches - chemical and technical? And what if those chemicals were created by our own bodies rather than produced in laboratories?
Dopamine is a chemical that functions as a neurotransmitter. When behaviour is rewarded, the level of dopamine in the brain increases. For instance, new information creates a rush of dopamine to the brain.
That means every time you read your email, scour the web or read social media posts (unless they're written by trolls), you are getting bursts of dopamine. These mini-highs compel your brain to ask for more dopamine – so you go looking for more new information.
… lack of dopamine results in a performance/motivational decrement that masks their learning competence.
There are many ways in which technology can be used to motivate learning through dopamine production: the use of games (or gamification), social media or the creation of digital content.
Anyone who has played video games knows that the best games feature levels, challenges and rewards along the way. Gamification uses these elements, building small reward cycles that get learners hooked into the experience of acquiring new knowledge.
No, you're not just wasting time when you play a game - you're learning, too.
One of the most common myths about dopamine is that our brains only produce it when we're rewarded for our actions – like getting a badge for completing something. Actually, dopamine is released when we are set a challenge and conquer it.
The result is that we seek another challenge so we can have more achievement – and ultimately more pleasure (dopamine). It's not simply completing a game that attracts a gamer, but rather the cycle of getting through increasingly difficult levels. The same applies to learning. Most modern education focuses on the reward, the mark, rather than on encouraging learners to tackle new challenges with knowledge as the reward.
First comes challenge, then comes achievement – then comes pleasure and a sweet rush of dopamine.
There are two essential elements in motivating students to learn in our modern technological age. The first involves creating smaller learning tasks, just like games. These small units may all build towards a final scenario, or provide clues or parts of a story. As students crack the code, their dopamine spikes and they want to learn more.
The second involves curiosity. Research has [found](http://www.cell.com/neuron/abstract/S0896-6273(1400804-6) that curiosity increases the production of dopamine, which in turn strengthens people's memories. Students who were curious were not only better at remembering answers to trivia questions but also exhibited improved memory on unrelated information.
When we compare trials where people are highly curious to know an answer with trials where they are not, and look at the differences in brain activity, it beautifully follows the pathways in the brain that are involved in transmitting dopamine signals. The activity ramps up and the amount it ramps up is highly correlated with how curious they are.
This research suggests that a combination of novel activities, with smaller tasks, that potentially weave together to unlock stories, or levels, or further information will be highly motivating for learners.


After Rhodes, Kos is one of the largest of the Dodecanese islands being 45 kms long and located just 5 kms from the coast of Turkey. Kos has all the makings of the perfect holiday destination with golden sandy beaches, crystal clear sea, pretty villages, historic sites and nightlife for those who want it. The eastern side has lovely sandy beaches with great views of the Turkish mainland. Scenic mountains lie along the southern side of the island and fertile plains supply fresh local produce. The clear waters around Kos make it perfect for scuba diving and there is a choice of dive sites for both beginners and the more experienced.
Historically, Kos has a mixed heritage influenced by the Romans, the Ottoman Turks and latterly the Italians, but its best known inhabitant was probably Hippocrates, the 'father of medicine', who was born in Kos in 460 BC. There is a variety of traditional and international cuisine on the island and fresh local fish are usually on the menu, try the tasty local dish 'Burdeta', which is fish cooked with cayenne pepper and paprika.
The capital and main port of the island is Kos town, located in the centre of the eastern coast with superb views of the Turkish coastline. Kos town is a popular tourist destination as it combines fine beaches, good sightseeing and a lively nightlife in one package. There are great amenities for families and couples alike, cafes, restaurants and bars abound and much of the town centre is now a pedestrianised area. There is a reasonable local bus service to other parts of the island but the buses can become overcrowded in high season. Kos town has an active nightlife, the clubs and bars are buzzing and you can dance the night away in one of the towns' many discos.
The main focus of Kos town is the harbour area, divided into the Old Harbour and New Quay areas. Here you can sit in a taverna watching the ferry boats rub shoulders with up-market yachts and colourful local fishing caiques. For a great day out join one of the island excursion boats which leave from the Old Harbour to visit other nearby islands such as Rhodes, Symi, Kalymnos and volcanic Nissyros where the pungent smell of volcanic sulphur permeates the air. It is also possible to take a day trip excursion boat to the Turkish town of Bodrum, where the shopping is said be excellent.
Alongside the harbour is the impressive Castle of the Knights, which was built in 1450 and fortified later, towards the end of the 14th Century, following attempted invasions by the Turks. Opposite the castle entrance is the massive Plane Tree of Hippocrates; with a girth of 14 metres it is the oldest tree in Europe and purports to be the very tree that Hippocrates taught his pupils under! Close by is the Gazi Hassan Pasha Mosque, built in 1786 and one of several in Kos town. A short stroll from the mosque is the Harbour Area Excavation site housing the remains of a temple of Aphrodite. The town Museum is fascinating and other sites worth visiting are the Western Excavation, the restored Odeon and the mosaics in the Casa Romana.
To the north and south of the harbour are golden sandy beaches with tree-lined avenues crammed with hotels, restaurants, coffee shops and bars. The southern strip has a cycle path running parallel to the road as bicycles have become a popular mode of transport in the town and can be hired from a number of shops.
Just outside Kos town, approx 4 kms to the west is the enthralling ancient site of The Asklepeion, a marvel of Greek architecture and the leading medical sanctuary in its day. It was named after Apollo's son 'Asklepios,' the God of Healing, whose symbol is a staff with a snake curling up it, still seen outside some pharmacies and Greek medical practitioners today, not to mention on UK medical bracelets. The site is carved out of the hillside and built on terraces with superb views over Kos town and beyond. There is a local bus service to the site from Kos town, but some visitors choose to cycle there, as it is only just outside the suburbs.
To the east of Kos town is Psalidi with a lovely sandy beach, a fun water park and, for nature lovers, an interesting wetland reserve. Travelling on from Psalidi, you can visit the hot springs of Therma, located 4km outside the small village of Agios Fokas.
The next largest (and liveliest) resort on the island is Kardamena, about an hour's drive from Kos town and closer to the islands' airport. Kardamena is a major package destination and popular with young couples and singles because of the vibrant nightlife. There is a long sand and shingle beach, which shelves gently into a clear blue sea. Umbrellas and sun beds can be hired and water sports are available but the beach is very busy in the high season. The beach is flanked by lively restaurants and bars serving exotic cocktails. Kardamena has more of an international atmosphere and the cuisine caters for 'foreigners' rather than offering authentic Greek cooking. The town centre is full of hotels and has all the usual amenities, banks, mini markets and shops. There is a lovely harbour area where boat trips are available along the coast and across to the volcanic island of Nissyros. However, Kardamena really comes alive when the sun sets and there are a host of energetic dance bars and noisy discos that the younger visitors keep in business.
Travelling inland, north of Kardamena and close to the airport, is the site of Antimahia Castle, which dates from 16th Century and was built by the Knights of St John. Antimahia is also the site of a 250 years old windmill, the only remaining windmill on Kos that is still working.
On the north coast, charming Mastihari still retains a village atmosphere and is a lot quieter than Kardamena. There is a beautiful sandy beach with lovely views of the bay and the surrounding islands of Kalymnos, Plati and Pserimos. For those looking for tranquillity this is the perfect spot, with a handful of shops and tavernas in the village and a delightful harbour where working fishermen still ply their trade. From the harbour you can take a boat to the tiny nearby island of Pserimos, but don't imagine this as a sleepy island. Lots of companies take day trippers to this beach island and as a result it can become very crowded at peak times.
Close by, on a long, impressive sandy bay is the village resort of Tingaki, popular with windsurfers and families because of its gently shelving beach. This is also a quiet resort with a choice of shops, tavernas and bars, yet it is only a 20 mins bus ride from the active nightlife of Kos town. Taxis are readily available for hire, and for the more energetic, there is a back road to Kos town used by cyclists.
Hidden away on the western side of the island is the picturesque village of Kefalos, set into the hillside above beautiful Kamari Bay. There is a gorgeous sandy beach, a handful of shops and tavernas and some good fish restaurants located on the bay. There is a disco, but the local people follow a traditional way of life and the pace is very laid back. There are boats available to take you around the headland to find your own quiet piece of beach, or to take a closer look at the tiny offshore islet of Agios Nikolaos and its chapel. This part of Kos is unspoilt and there are aromatic pine woods to be explored at Plaka, but to get the best out of this area you would need to hire a car hire.
Kos airport is about a 45 minute drive from Kos town. Package holidays are available from both the major and Greek specialist tour companies. Charter airlines fly direct from the U.K. to Kos during the summer months, usually from April to October. Flying time from the U.K. is just under 4 hours.
Olympic Airways offer scheduled flights from the U.K. to Kos via Athens. Timings vary depending on how long you need to wait for the connecting flight to Kos. The Olympic Airways domestic flights from Athens to Kos run all year round, although the flight schedule will be less frequent in the winter months and the flight time is approximately 40 mins.
Kos is a popular destination for island hoppers; it has numerous ferry connections to the rest of the Dodecanese islands, including Rhodes, Kalymnos, Leros, Patmos, Samos and Symi. These ferries are usually circuitous calling at several islands on the way and some continue on to the Athens port of Piraeus. There are tour boats to the small nearby islands of Nissyros, Pserimos, in addition to Bodrum in Turkey. All timetables are subject to change and times should be checked locally.


As a DevOps engineer, you will be working as part of an agile/scrum product development team. Focusing on the delivery of application functionality, within a determined sprint to meet the expectations of the product end users. The development will be done in Java using Agile/DevOps techniques. Knowledge of environments where the team has a focus on automation and continuous integration is also helpful.


After a short break I was back to Freiburg. The guests were Borussia Mönchengladbach, second in the league. Freiburg won 3-1. They deserved the victory because of their good defense in the second half. I didn't get as much out of the game as I was hoping, because I speculated to see attack after attack by Gladbach. However, Freiburg didn't give Gladbach many opportunities. Thus, I waited at the wrong goal. As a sports photographer you sometimes win, and you sometimes lose.


How many different times have you hunted for a cell phone app on your iPhone app shop which does not yet exist? This really is a annoying endeavor that nearly everybody has encountered in the course of time. While you will find definitely quite a few wonderful applications accessible, it is not easy for application designers to think of options geared to every single specific individual's wants — a few of which they are really unaware exist! For example, think about completely new mothers and fathers … who naturally need a mobile app in order to recall every time they last fed their particular baby, and exactly how much she or he ingested. Nevertheless have you thought about the puppy coach who requires a specific application that may help graph that advancement he is creating with each and every day's coaching along with his pet?
That's where the actual iPhone app designer is important. Businesses such as Blue Rocket desire to hear from typical guys at work that have a certain application request that to date has yet to be produced. Partnering up by doing this is a win-win situation, for that particular canine instructor receives their application, although the iOS app developers have the pleasure of creating a profitable iPhone app. They know that if one particular canine personal trainer wants this kind of app enough to find assistance in having it designed, there are undoubtedly numerous others who need the exact same thing. If you've got a fantastic iPhone app concept, take it to life – share it with the masters!


text:
package com.agimatec.validation.jsr303.groups.redefining;

import com.agimatec.validation.constraints.ZipCodeCityCoherence;
import com.agimatec.validation.jsr303.example.ZipCodeCityCarrier;

import javax.validation.GroupSequence;
import javax.validation.constraints.NotNull;
import javax.validation.constraints.Size;

/**
 * Example 3.6. Redefining Default group for Address:
 * To redefine Default for a class, place a @GroupSequence annotation on the class ;
 * this sequence expresses the sequence of groups that does
 * substitute Default for this class.
 */
@GroupSequence({Address.class, Address.HighLevelCoherence.class})
@ZipCodeCityCoherence(groups = Address.HighLevelCoherence.class)
public class Address implements ZipCodeCityCarrier {
    @NotNull @Size(max = 50)
    private String street1;

    @NotNull
    private String zipCode;

    @NotNull
    @Size(max = 30)
    private String city;

    /**
     * check coherence on the overall object
     * Needs basic checking to be green first
     */
    public interface HighLevelCoherence {}

    public String getStreet1() {
        return street1;
    }

    public void setStreet1(String street1) {
        this.street1 = street1;
    }

    public String getZipCode() {
        return zipCode;
    }

    public void setZipCode(String zipCode) {
        this.zipCode = zipCode;
    }

    public String getCity() {
        return city;
    }

    public void setCity(String city) {
        this.city = city;
    }
}

redpajama_set_name: RedPajamaGithub


text:
Formula 1: The Back To School Special
Formula 1's summer break is over and Formula Feud is back with an all new back to school special. We open the show with the big news that Kimi Raikkonen is confirmed for Ferrari for 2016. As if you could miss that news. Everyone, including most of the hosts of this show, thought Valtteri Bottas was going to be in red next year but it seems like those rumors have only hurt his relationship with Williams. How will Formula 1's silly season pan out now that the biggest vacant seat has been filled?
Romain Grojean echoes Brad's feelings from last week about the Renault buyout of Lotus. Who cares if he was fired before? He would be a lock as a French driver for a new French team.
Brad and Brandon have a discussion about heat. What is it, and who has it? The conversation sparked after Daniel Ricciardo said his performance in 2014 should maintain his reputation as a good driver for at least another year.
We discuss some of the ideas talked about in the latest F1 strategy group meeting with the cleverly titled slide "Stay Grounded". The big idea getting kicked around now is the ground effect for the cars in 2017.
All this and more before we even get to the race preview. One of Formula 1's most iconic tracks is up next in the calendar and we are very excited. Will the new stat procedures be enough for Sebastian Vettel to mount an offense for the driver's championship? The speculation runs wild in this all new episode of Formula Feud!
Tags Daniel Ricciardo, F1, Ferrari, Formula 1, Kimi Raikkonen, Renault, Romain Grojean, Sebastian Vettel, Valtteri Bottas, Williams