A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 8 - Review of reviewable ABN decisions  

SECTION 21   REVIEW OF REVIEWABLE ABN DECISIONS  

21(1)   [ Objections]  

*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)   [ " reviewable ABN decision " ]  

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)

21(3)   [ " Commissioner of Taxation " ]  

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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