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)
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 notify you of: (a) the refusal; and (b) the reasons for the refusal.
13(2)
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, notify the Registrar that you wish to treat your application as having been refused.
13(3)
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)
For the purposes of measuring the 28 days mentioned in subsection (2) for * your application under section 9 or 9A , disregard each period (if any): (a) starting on the day on which the * Registrar requests you, or your proposed representative, to give the Registrar information; and (b) ending on the day you give the Registrar that information.
13(5)
(Repealed by No 57 of 2026)
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 notify you 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.
View history note
Hide history note13(2)
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, notify the Registrar that you wish to treat your application as having been refused.
13(3)
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)
For the purposes of measuring the 28 days mentioned in subsection (2) for * your application under section 9 or 9A , disregard each period (if any): (a) starting on the day on which the * Registrar requests you, or your proposed representative, to give the Registrar information; and (b) ending on the day you give the Registrar that information.
13(5)
(Repealed by No 57 of 2026)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.