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) .]
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
