Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 6 ABN changes
Part 1 Amendments commencing on Royal Assent
A New Tax System (Australian Business Number) Act 1999
22 Division 8
Repeal the Division, substitute:
Division 8 Review of reviewable ABN decisions
21 Review of reviewable ABN decisions
(1) *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.
(2) 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 |
section 13 |
|
3 |
Cancelling *your registration |
subsection 18(1) |
|
4 |
Refusing to cancel *your registration |
subsection 18(4) |
|
5 |
Setting the date of effect of a cancellation |
subsection 18(2) or (5) |
|
6 |
Refusing an application not to disclose details |
subsection 26(4) or 27(7) |
(3) 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.