A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 6 - Variation and cancellation of registration  

SECTION 18   WHEN YOUR REGISTRATION CAN BE CANCELLED  
On Registrar ' s initiative

18(1)    
The * Registrar may cancel * your registration in the * Australian Business Register if satisfied that:

(a)    you are registered under an identity that is not your true identity; or

(b)    at the time you were registered, you were not entitled to have an * ABN; or

(c)    you are no longer entitled to have an ABN.

Note 1:

If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41 ).

Note 2:

A decision to cancel your registration is a reviewable ABN decision.

18(1A)    

The * Registrar may cancel the registration of * your representative in the * Australian Business Register if satisfied that:

(a)    your registration is cancelled under subsection (1) ; or

(b)    the representative no longer represents you; or

(c)    the representative is registered under an identity that is not the representative ' s true identity; or

(d)    the representative ' s identity is no longer satisfactorily established.

Note:

A decision to cancel the registration of your representative is a reviewable ABN decision.

18(2)    
The * Registrar must notify * you of the cancellation. The notification must state:

(a)    the reasons for the cancellation; and

(b)    the date of effect of the cancellation.

Note:

A decision setting the date of effect of a cancellation is a reviewable ABN decision.

18(3)    
The date of effect of the cancellation may be any of the following:

(a)    the date on which * you are given notice under subsection (2) ;

(b)    a specified date in the future;

(c)    a date before the date on which the notice is given.

At your request

18(4)    

The * Registrar may:

(a)    cancel * your registration if you apply to the Registrar for cancellation of the registration in the * approved form; or

(b)    cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.

Note:

A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.

18(5)    
The * Registrar must notify * you of the cancellation and the date of effect of the cancellation.

Note:

A decision setting the date of effect of a cancellation is a reviewable ABN decision.

18(6)    
The date of effect of the cancellation may be any of the following:

(a)    the date on which * you are given notice under subsection (5) ;

(b)    a specified date in the future;

(c)    a date before the date on which the notice is given.