Can an entity apply for a review of a decision in relation to its ABN registration?
1.34 An entity may apply to the Administrative Appeals Tribunal (AAT) for a review of certain decisions made by the Registrar in relation to its ABN registration. [Section 21] Subsection 21(1) lists the types of decisions that are subject to review, eg. a decision to cancel an ABN registration under subsection 18(1). 1.35 An entity may be given a temporary ABN registration where the Registrar has refused its application for ABN registration under section 13 and the entity has applied to the AAT for a review. [Subsection 21(2)] The temporary registration will cease to have effect when the application for review is finally disposed of. [Subsection 21(3)] Section 22 provides that notice of any decision of the type mentioned in section 21 must include a statement of the affected party’s rights to seek review though omitting to include the statement will not affect the validity of the decision.
