Commonwealth Consolidated Acts

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 11

  (1)   The * Registrar registers * you (for an application under section   9) by:

  (a)   allocating you an * ABN; and

  (b)   entering in the * Australian Business Register:

  (i)   your name; and

  (ii)   your ABN; and

  (iii)   the date of effect of the registration.

Note:   A decision setting the date of effect of your registration is a reviewable ABN decision.

  (2)   The date specified as the date of effect of * your registration may be any date (including a date before your application for registration was made).

  (3)   The * Registrar must give * you a written notice of:

  (a)   the fact that you have been registered; and

  (b)   your * ABN; and

  (c)   the date of effect of your registration; and

  (d)   the other details entered in relation to you in the * Australian Business Register (see section   25).

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