Commonwealth Consolidated Acts

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

             (1)  If the * Registrar refuses * your application for registration, 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 is a reviewable ABN decision.

             (2)  If the * Registrar has not decided * your application for registration 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), 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.