A New Tax System (Australian Business Number) Act 1999
If the *Registrar refuses *your application for registration under section 9 or your application for registration of your representative under section 9A , the Registrar must give you written notice of: (a) the refusal; and (b) the reasons for the refusal.
Note:
A decision refusing to register you or your representative is a reviewable ABN decision.
[ CCH Note: S 13(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 41, by substituting " must notify you of " for " must give you written notice of " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
View history note
Hide history note13(2)
If the *Registrar has not decided *your application for registration under section 9 , or your application for registration of your representative under section 9A , within 28 days after your application is made, you may, at any time, give the Registrar written notice that you wish to treat your application as having been refused.
[ CCH Note: S 13(2) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 42, by substituting " notify the Registrar " for " give the Registrar written notice " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
13(3)
For the purposes of section 21 , if *you give notice under subsection (2) , the *Registrar is taken to have refused your application for registration on the day on which the notice is given.
[ CCH Note: S 13(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 43 and 44, by substituting " if *you notify the *Registrar under subsection (2), the Registrar " for " if *you give notice under subsection (2), the *Registrar " and " of the notification " for " on which the notice is given " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
13(4)
For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9 , disregard each period (if any): (a) starting on the day when the *Registrar requests you under subsection 10(2) to give the Registrar specified information or a specified document; and (b) ending at the end of the day you give the Registrar the specified information or document.
[ CCH Note: S 13(4) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 45, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . S 13(4) will read:
]
13(4)
For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9 or 9A , disregard each period (if any):
(a) starting on the day on which the *Registrar requests you, or your proposed representative, to give the Registrar information; and
(b) ending on the day you give the Registrar that information.
13(5)
For the purposes of measuring the 28 days mentioned in subsection (2) for *your application under section 9A , disregard each period (if any): (a) starting on the day when the *Registrar requests you, or your proposed representative, under subsection 10A(2) to give the Registrar specified information or a specified document; and (b) ending at the end of the day you give the Registrar the specified information or document.
[ CCH Note: S 13(5) will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 45, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.