A New Tax System (Australian Business Number) Act 1999
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View history noteDiv 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.
* 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)
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) .]
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.
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.
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