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

19   At the end of subsection 18(5)

Add:

Note 2: A decision setting the date of effect of a cancellation is a reviewable ABN decision.