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)    

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.

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 notify   * you 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 ).