A New Tax System (Australian Business Number) Act 1999

Div 8 substituted by No 42 of 2009 , s 3 and Sch 6 item 22, effective 23 June 2009. Div 8 formerly read:

Division 8 - Review of decisions about registration

SECTION 21 REVIEW OF DECISIONS  
21(1)
Applications may be made to the Administrative Appeals Tribunal for review of the following decisions of the *Registrar:

(a) a decision setting the date of effect of *your registration under subsection 11(1) ;

(b) a decision refusing your application for registration under section 13 (including a decision that is taken to have been made because of subsections 13(2) and (3) );

(c) a decision to cancel your registration under subsection 18(1) ;

(d) a decision to refuse to cancel your registration under subsection 18(4) ;

(e) a decision setting the date of effect of a cancellation of your registration under subsection 18(2) or (5) .

21(2)
If an application is made to the Tribunal for review of a decision referred to in paragraph (1)(b), the orders that may be made under subsection 41(2) of the Administrative Appeals Tribunal Act 1975 include an order that the *Registrar register *you pending the determination of your application for review.

21(3)
*Your registration under an order under subsection (2) ceases to have effect when your application is finally disposed of.
SECTION 22 STATEMENT OF RIGHTS TO SEEK REVIEW  
22(1)
If:

(a) a decision of a kind referred to in section 21 is made; and

(b) notice in writing of the decision is given to a *person whose interests are affected by the decision;

that notice must:

(c) include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Tribunal for review of the decision; and

(d) except where subsection 28(4) of that Act applies - also include a statement to the effect that the person may request a statement under section 28 of that Act.

22(2)
A failure to comply with subsection (1) does not affect the validity of the decision.

S 21(2) substituted by No 42 of 2009, s 3 and Sch 6 item 51, effective 5 April 2010. S 21(2) formerly read:

21(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)

S 21 substituted by No 42 of 2009, s 3 and Sch 6 item 22, effective 23 June 2009. For former wording, see note under Div 8 heading.