Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 6   ABN changes

Part 2   Amendments commencing on Proclamation

A New Tax System (Australian Business Number) Act 1999

49   Subsection 18(4)

Repeal the subsection, substitute:

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.