CTHIn ForceAct
A New Tax System (Australian Business Number) Act 1999
18When your registration can be cancelled
Start here
Get a plain-English read of 18
Turn the raw legal text into a practical explanation grounded in A New Tax System (Australian Business Number) Act 1999.
#### 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(b) the representative no longer represents you; or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.