Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 6   ABN changes

Part 2   Amendments commencing on Proclamation

A New Tax System (Australian Business Number) Act 1999

51   Subsection 21(2)

Repeal the subsection, substitute:

(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 or your representative

section 13

3

Cancelling *your registration

subsection 18(1)

4

Cancelling the registration of *your representative

subsection 18(1A)

5

Refusing to cancel *your registration or that of your representative

subsection 18(4)

6

Setting the date of effect of a cancellation

subsection 18(2) or (5)

7

Refusing an application not to disclose details

subsection 26(4) or 27(7)