A New Tax System (Australian Business Number) Act 1999
On Registrar ' s initiative
18(1)
The *Registrar may cancel *your registration in the *Australian Business Register if satisfied that: (a) you are registered under an identity that is not your true identity; or (b) at the time you were registered, you were not entitled to have an *ABN; or (c) you are no longer entitled to have an ABN.
Note 1:
If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41 ).
Note 2:
A decision to cancel your registration is a reviewable ABN decision.
[ CCH Note: S 18(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 61 and 62, by substituting " under section 10 " for " in the *Australian Business Register " and omitting " (see the definition of ABN in section 41) " from note 1, 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 note18(1A)
The *Registrar may cancel the registration of *your representative in the *Australian Business Register if satisfied that: (a) your registration is cancelled under subsection (1) ; or (b) the representative no longer represents you; or (c) the representative is registered under an identity that is not the representative ' s true identity; or (d) the representative ' s identity is no longer satisfactorily established.
Note:
A decision to cancel the registration of your representative is a reviewable ABN decision.
[ CCH Note: S 18(1A) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 63, by substituting " under section 10A " for " in the *Australian Business Register " , 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) .]
18(2)
The *Registrar must give *you written notice of the cancellation. The notice must state: (a) the reasons for the cancellation; and (b) the date of effect of the cancellation.
Note 1:
A decision setting the date of effect of a cancellation is a reviewable ABN decision.
Note 2:
Section 12 deals with giving notice to an entity registered under section 11 .
[ CCH Note: S 18(2) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 64, 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 18(2) will read:
]
18(2)
The *Registrar must notify *you of the cancellation. The notification must state:
(a) the reasons for the cancellation; and
(b) the date of effect of the cancellation.Note:
A decision setting the date of effect of a cancellation is a reviewable ABN decision.
18(3)
The date of effect of the cancellation may be any of the following: (a) the date on which *you are given notice under subsection (2) ; (b) a specified date in the future; (c) a date before the date on which the notice is given.
[ CCH Note: S 18(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 65 and 66, by substituting para (a) and (c), 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) . Para (a) and (c) will read:
]
(a) the date on which *you are notified of the cancellation under subsection (2) ;
(c) a date before the date on which you are notified of the cancellation.
At your request
18(4)
The *Registrar may: (a) cancel *your registration if you apply to the Registrar for cancellation of the registration in the *approved form; or (b) cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.
Note:
A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.
[ CCH Note: S 18(4) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 67 and 68, by omitting " in the *approved form " from para (a) and " in the approved form " from para (b), 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) .]
[ CCH Note: S 18(4A) will be inserted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 69, 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 18(4A) will read:
]
18(4A)
The application must meet any requirements of the *data standards.
18(5)
The *Registrar must give *you written notice of the cancellation. The notice must state the date of effect of the cancellation.
Note 1:
Section 12 deals with giving notice to an entity registered under section 11 .
Note 2:
A decision setting the date of effect of a cancellation is a reviewable ABN decision.
[ CCH Note: S 18(5) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 70, 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 18(5) will read:
]
18(5)
The *Registrar must notify *you of the cancellation and the date of effect of the cancellation.Note:
A decision setting the date of effect of a cancellation is a reviewable ABN decision.
18(6)
The date of effect of the cancellation may be any of the following: (a) the date on which *you are given notice under subsection (5) ; (b) a specified date in the future; (c) a date before the date on which the notice is given.
[ CCH Note: S 18(6) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 71 and 72, by substituting para (a) and (c), 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) . Para (a) and (c) will read:
]
(a) the date on which *you are notified of the cancellation under subsection (5) ;
(c) a date before the date on which you are notified of the cancellation.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.