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 :
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.