Commonwealth Consolidated Acts

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

  (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.