A New Tax System (Australian Business Number) Act 1999
11Steps taken by Registrar to register you
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11 Steps taken by Registrar to register you
(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.