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(b) the representative no longer represents you; or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

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 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.

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.


 

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