A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 18 When your registration can be cancelled

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 18

On Registrar's initiative

  (1)   The * Registrar may cancel * your registration in the * Australian Business Register if satisfied that:

  (a)   you are registered under an identity that is not your true identity; or

  (b)   at the time you were registered, you were not entitled to have an * ABN; or

  (c)   you are no longer entitled to have an ABN.

Note 1:   If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section   41).

Note 2:   A decision to cancel your registration is a reviewable ABN decision.

  (1A)   The * Registrar may cancel the registration of * your representative in the * Australian Business Register if satisfied that:

  (a)   your registration is cancelled under subsection   (1); or

  (b)   the representative no longer represents you; or

  (c)   the representative is registered under an identity that is not the representative's true identity; or

  (d)   the representative's identity is no longer satisfactorily established.

Note:   A decision to cancel the registration of your representative is a reviewable ABN decision.

  (2)   The * Registrar must give * you written notice of the cancellation. The notice must state:

  (a)   the reasons for the cancellation; and

  (b)   the date of effect of the cancellation.

Note 1:   A decision setting the date of effect of a cancellation is a reviewable ABN decision.

Note 2:   Section   12 deals with giving notice to an entity registered under section   11.

  (3)   The date of effect of the cancellation may be any of the following:

  (a)   the date on which * you are given notice under subsection   (2);

  (b)   a specified date in the future;

  (c)   a date before the date on which the notice is given.

At your request

  (4)   The * Registrar may:

  (a)   cancel * your registration if you apply to the Registrar for cancellation of the registration in the * approved form; or

  (b)   cancel the registration of your representative, if you apply to the Registrar for cancellation of the registration in the approved form.

Note:   A decision to refuse to cancel your registration or that of your representative is a reviewable ABN decision.

  (5)   The * Registrar must give * you written notice of the cancellation. The notice must state the date of effect of the cancellation.

Note 1:   Section   12 deals with giving notice to an entity registered under section   11.

Note 2:   A decision setting the date of effect of a cancellation is a reviewable ABN decision.

  (6)   The date of effect of the cancellation may be any of the following:

  (a)   the date on which * you are given notice under subsection   (5);

  (b)   a specified date in the future;

  (c)   a date before the date on which the notice is given.