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

When your registration can be cancelled

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                     (b)  the representative no longer represents you; or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.



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