A New Tax System (Australian Business Number) Act 1999
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.
[ CCH Note: S 18(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 61 and 62, by substituting " under section 10 " for " in the *Australian Business Register " and omitting " (see the definition of ABN in section 41) " from note 1, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
View history note
Hide history note18(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Register if satisfied that: (a) your registration is cancelled under subsection (1) ; or (b) the representative no longer represents you; or (c) the representative is registered under an identity that is not the representative ' s true identity; or (d) the representative ' s identity is no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.
[ CCH Note: S 18(1A) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 63, by substituting " under section 10A " for " in the *Australian Business Register " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
18(2)
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.
Note 1:
A decision setting the date of effect of a cancellation is a reviewable ABN decision.
Note 2:
Section 12 deals with giving notice to an entity registered under section 11 .
[ CCH Note: S 18(2) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 64, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . S 18(2) will read:
]
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.
[ CCH Note: S 18(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 65 and 66, by substituting para (a) and (c), effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . Para (a) and (c) will read:
]
(a) the date on which *you are notified of the cancellation under subsection (2) ;
(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 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.
[ CCH Note: S 18(4) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 67 and 68, by omitting " in the *approved form " from para (a) and " in the approved form " from para (b), effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
[ CCH Note: S 18(4A) will be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 69, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . S 18(4A) will read:
]
18(4A)
The application must meet any requirements of the *data standards.
18(5)
The *Registrar must give *you written notice of the cancellation. The notice must state the date of effect of the cancellation.
Note 1:
Section 12 deals with giving notice to an entity registered under section 11 .
Note 2:
A decision setting the date of effect of a cancellation is a reviewable ABN decision.
[ CCH Note: S 18(5) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 70, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . S 18(5) will read:
]
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.
[ CCH Note: S 18(6) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 71 and 72, by substituting para (a) and (c), effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . Para (a) and (c) will read:
]
(a) the date on which *you are notified of the cancellation under subsection (5) ;
(c) a date before the date on which you are notified of the cancellation.
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