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.

18(1A)   [Decision to cancel]  

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(b) the representative no longer represents you; or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.

18(2)   [Written notice of cancellation]  

The *Registrar must give *you written notice of the cancellation. The notice must state:


(a) the reasons for the cancellation; and


(b) the date of effect of the cancellation.

18(3)   [Date of cancellation]  

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.

18(5)   [Notice and date of effect of cancellation]  

The *Registrar must give *you written notice of the cancellation. The notice must state the date of effect of the cancellation.

18(6)   [Date of effect of cancellation]  

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.




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