A New Tax System (Australian Business Number) Act 1999
18When your registration can be cancelled
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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Business Register if satisfied that: (a) your registration is cancelled under subsection (1); or (b) the representative no longer represents you; or (c) the representative is registered under an identity that is not the representative’s true identity; or (d) the representative’s identity is no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.