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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 21 Review of reviewable ABN decisions

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 21

Review of reviewable ABN decisions

  (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.

  (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)

  (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.