Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 6   ABN changes

Part 1   Amendments commencing on Royal Assent

A New Tax System (Australian Business Number) Act 1999

22   Division 8

Repeal the Division, substitute:

Division 8 Review of reviewable ABN decisions

21 Review of reviewable ABN decisions

(1) *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.

(2) 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

section 13

3

Cancelling *your registration

subsection 18(1)

4

Refusing to cancel *your registration

subsection 18(4)

5

Setting the date of effect of a cancellation

subsection 18(2) or (5)

6

Refusing an application not to disclose details

subsection 26(4) or 27(7)

(3) 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.