A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES

Division 8 - Review of reviewable ABN decisions

History

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.

SECTION 21 REVIEW OF REVIEWABLE ABN DECISIONS

View history reference

21(1)
*You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a decision you are dissatisfied with that is a *reviewable ABN decision.

21(2)

View history reference

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)

[ CCH Note: S 21(2) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 75, by repealing table item 7, 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

History

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)

21(3)
Part IVC of the Taxation Administration Act 1953 applies in relation to a *reviewable ABN decision as if references in that Part to the Commissioner of Taxation were references to the *Registrar.

View history note

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.