A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999
*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a decision you are dissatisfied with that is a *reviewable ABN decision.21(2) [ " reviewable ABN decision " ]
Each of the following decisions is a reviewable ABN decision :
|Reviewable ABN decisions|
|Item||Decision||Provision under which decision is made|
|1||Setting the date of effect of * your registration||subsection 11(1)|
|2||Refusing to register * you or your representative||section 13|
|3||Cancelling * your registration||subsection 18(1)|
|4||Cancelling the registration of *your representative||subsection 18(1A)|
|5||Refusing to cancel *your registration or that of your representative||subsection 18(4)|
|6||Setting the date of effect of a cancellation||subsection 18(2) or (5)|
|7||Refusing an application not to disclose details||subsection 26(4) or 27(7)|
Part IVC of the Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar.
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