A T O homeNavigation menuContentRight Menu
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result

Printable
version

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 8 - Review of reviewable ABN decisions  

SECTION 21  REVIEW OF REVIEWABLE ABN DECISIONS  

 View history reference

21(1)  [Objections]  


*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"]  

 View history reference

Each of the following decisions is a reviewable ABN decision:
Reviewable ABN decisions
ItemDecisionProvision under which decision is made
1Setting the date of effect of *your registrationsubsection 11(1)
2Refusing to register *you or your representativesection 13
3Cancelling *your registrationsubsection 18(1)
4Cancelling the registration of *your representativesubsection 18(1A)
5Refusing to cancel *your registration or that of your representativesubsection 18(4)
6Setting the date of effect of a cancellationsubsection 18(2) or (5)
7Refusing an application not to disclose detailssubsection 26(4) or 27(7)

21(3)  ["Commissioner of Taxation"]  


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.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page