A New Tax System (Australian Business Number) Act 1999
PART 2
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REGISTERING FOR ABN PURPOSES
Division 8
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Review of reviewable ABN decisions
*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a decision you are dissatisfied with that is a *reviewable ABN decision. 21(2)
Each of the following decisions is a reviewable ABN decision :
Part IVC of the Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar.
SECTION 21
REVIEW OF REVIEWABLE ABN DECISIONS
21(1)
*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a decision you are dissatisfied with that is a *reviewable ABN decision. 21(2)
Each of the following decisions is a reviewable ABN decision :
Reviewable ABN decisions | ||
Item | Decision | Provision under which decision is made |
1 | Setting the date of effect of * your registration | subsection 11(1) |
2 | Refusing to register * you or your representative | section 13 |
3 | Cancelling * your registration | subsection 18(1) |
4 | Cancelling the registration of *your representative | subsection 18(1A) |
5 | Refusing to cancel *your registration or that of your representative | subsection 18(4) |
6 | Setting the date of effect of a cancellation | subsection 18(2) or (5) |
7 | Refusing an application not to disclose details | subsection 26(4) or 27(7) |
[ CCH Note: S 21(2) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 75, by repealing table item 7, 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) .]
21(3)
Part IVC of the Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar.
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