Small business operators choosing to be treated as organisations
(1) This Act applies in relation to a small business operator as if the operator were an organisation while a choice by the operator to be treated as an organisation is registered under this section.
(2) A small business operator may make a choice in writing given to the Commissioner to be treated as an organisation.
Note: A small business operator may revoke such a choice by writing given to the Commissioner. See subsection 33(3) of the Acts Interpretation Act 1901.
(3) If the Commissioner is satisfied that a small business operator has made the choice to be treated as an organisation, the Commissioner must enter in a register of operators who have made such a choice:
(a) the name or names under which the operator carries on business; and
(b) the operator’s ABN, if the operator has one under the A New Tax System (Australian Business Number) Act 1999.
(4) If a small business operator revokes a choice to be treated as an organisation, the Commissioner must remove from the register the material relating to the operator.
(5) The Commissioner may decide the form of the register and how it is to be kept.
(6) The Commissioner must make the register available to the public in the way that the Commissioner determines. However, the Commissioner must not make available to the public in the register information other than that described in subsection (3).