A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999
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.
A decision setting the date of effect of your registration is a reviewable ABN decision.
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) [Notice of registration]
(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 ).
Section 12 deals with giving notice to an entity registered under this section.