Commonwealth Consolidated Acts

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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.



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