Review of reviewable ABN decisions
21 Review of reviewable ABN decisions
*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.
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) |
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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