A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES

Division 4 - Registration

SECTION 11 STEPS TAKEN BY REGISTRAR TO REGISTER YOU

11(1)

View history reference

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.

[ CCH Note: S 11(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 35, by substituting para (b), effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . Para (b) will read:

(b) making a record of:

(i) your registration; and

(ii) the date of effect of the registration.

]

View history note

11(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).

11(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.

[ CCH Note: S 11(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 36 - 38, by substituting " must notify *you of " for " must give *you a written notice of " , para (d) and repealing the note, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . Para (d) will read:

(d) such other information about your registration as the *data standards require.

]

View history note