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.
Note:
A decision setting the date of effect of your registration is a reviewable ABN decision.
[ CCH Note: S 11(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 35, by substituting para (b), 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) . Para (b) will read:
]
(b) making a record of:
(i) your registration; and
(ii) the date of effect of the registration.
View history note
Hide history noteThe 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 give *you a written notice 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 ).
Note:
Section 12 deals with giving notice to an entity registered under this section.
[ CCH Note: S 11(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 36 - 38, by substituting " must notify *you of " for " must give *you a written notice of " , para (d) and repealing the note, 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) . Para (d) will read:
]
(d) such other information about your registration as the *data standards require.
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