Printable version

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 2 - REGISTERING FOR ABN PURPOSES

Division 4 - Registration

SECTION 11  STEPS TAKEN BY REGISTRAR TO REGISTER YOU

11(1)  [ABN allocated; details entered in Register]

View history reference

The *Registrar registers *you (for an application under section 9) by:

(a) allocating you an *ABN; and

(b) entering in the *Australian Business Register:

(i) your name; and

(ii) your ABN; and

(iii) the date of effect of the registration.

Note: A decision setting the date of effect of your registration is a reviewable ABN decision.

View history note Hide history note View history notes

History S 11(1) amended by No 42 of 2009, s 3 and Sch 6 item 41, by inserting "(for an application under section 9)" after "*you", effective 5 April 2010. S 11(1) amended by No 42 of 2009, s 3 and Sch 6 item 5, by inserting the note at the end, effective 23 June 2009.

11(2)  [Date of effect]

The date specified as the date of effect of *your registration may be any date (including a date before your application for registration was made).

11(3)  [Notice of registration]

The *Registrar must give *you a written notice of:

(a) the fact that you have been registered; and

(b) your *ABN; and

(c) the date of effect of your registration; and

(d) the other details entered in relation to you in the *Australian Business Register (see section 25).

Note: Section 12 deals with giving notice to an entity registered under this section.

View history note Hide history note View history notes

History S 11(3) amended by No 42 of 2009, s 3 and Sch 6 item 6, by substituting "an entity registered under this section" for "a registered entity" in the note, effective 23 June 2009.