A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 4 - Registration  

SECTION 13   REFUSAL TO REGISTER  

13(1)   [Notice of refusal to register]  

If the *Registrar refuses *your application for registration under section 9 or your application for registration of your representative under section 9A the Registrar must give you written notice of:


(a) the refusal; and


(b) the reasons for the refusal.

Note:

A decision refusing to register you or your representative is a reviewable ABN decision.

13(2)   [Deemed refusal after 28 days]  

If the *Registrar has not decided *your application for registration under section 9 , or your application for registration of your representative under section 9A , within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.

13(3)   [Deemed date of refusal]  

For the purposes of section 21 , if *you give notice under subsection (2), the *Registrar is taken to have refused your application for registration on the day on which the notice is given.

13(4)   [ Measuring period]  

For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9 , disregard each period (if any):


(a) starting on the day when the *Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and


(b) ending at the end of the day you give the Registrar the specified information or document.

13(5)  


For the purposes of measuring the 28 days mentioned in subsection (2) for your application under section 9A , disregard each period (if any):


(a) starting on the day when the *Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and


(b) ending at the end of the day you give the Registrar the specified information or document.




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