A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 13 Refusal to register

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 13

  (1)   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.

  (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.

  (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.

  (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.

  (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.