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 under section 10 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.

Note 2:

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

18(1A)  


The *Registrar may cancel the registration of *your representative under section 10A 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(b)  the representative no longer represents you; or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 notified of the cancellation under subsection (2) ;

(b)  a specified date in the future;

(c)  a date before the date on which you are notified of the cancellation.

At your request

18(4)  


The *Registrar may:

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

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

Note:

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

18(4A)  
The application must meet any requirements of the *data standards.

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 notified of the cancellation under subsection (5) ;

(b)  a specified date in the future;

(c)  a date before the date on which you are notified of the cancellation.




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