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.