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PS LA 2016/4 — Maintaining the Australian Business Register · Tullian

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PS LA 2016/4current

Maintaining the Australian Business Register

What this Practice Statement is about

Details to enter in the Australian Business Register

Ensuring the details are correct

Change of details notifications

Requesting information from the entity

Requesting information from a third party

Adjusting details in the Australian Business Register

Deleting details

Collecting other details

More information

Authority

Details

Type: PS LA

Source

ATO Legal Database ↗

Topics

Australian business numbers

Legislation considered

GST Act s 25-10
GST Act s 25-60
ITAA 1997 s 30-229
GST Act s 176-1
FBT Act s 426-65(1)(a) of Schedule 1 to TAA If the entity is endorsed as an approved worker entitlement fund under subsection 58PB(3)

ITAA 1997 s 426-65(1)(ba) of Schedule 1 to the TAA If the entity is endorsed for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the FBTAA, a statement that the entity is so endorsed for a specified period Paragraph 426-65(1)(bb) of Schedule 1 to the TAA If the entity is endorsed as a public benevolent institution under subsection 123C(1) of the FBTAA, a statement that the entity is so endorsed for a specified period Paragraph 426-65(1)(c) of Schedule 1 to the TAA If the entity is endorsed as a health promotion charity under subsection 123D(1) of the FBTAA, a statement that the entity is so endorsed for a specified period Paragraph 426-65(1)(e) of Schedule 1 to the TAA If the entity is endorsed as a registered charity under section 123E of the FBTAA, a statement that the entity is so endorsed for a specified period Paragraph 426-65(1)(f) of Schedule 1 to the TAA If the entity is endorsed as being exempt from income tax under section 50-105

ITAA 1997 s 16-148(7) of Schedule 1 to the TAA If a corporate collective investment vehicle sub-fund trust has an ABN, a statement that indicates that the trust is taken to exist for tax purposes because of section 195-110

References

PS LA 2016/4cites
PS LA 2016/4cites
PS LA 2011/9cites
PS LA 2016/3cites
MT 2006/1cites
PS LA 2011/9cites
PS LA 2005/19cites
MT 2006/1cites
PS LA 2005/19cites
PS LA 2011/9cites
PS LA 2016/3cites
PS LA 2016/4cites

Cited by

PS LA 2016/5cites
PS LA 2016/5cites
PS LA 2016/4cites
PS LA 2016/4cites
PS LA 2016/4cites
PS LA 2011/9cites
PS LA 2011/9cites