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: If your registration is cancelled, you cease to have an ABN (see the definition of ABN in section 41).

(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: Section 22 requires the notice to be accompanied by a statement of your right to seek AAT review.

Note 2: Section 12 deals with giving notice to a registered entity.

(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 cancel ^* your registration if you apply to the Registrar for cancellation of the registration in a form approved by the Registrar.

(5)

The ^* Registrar must give ^* you written notice of the cancellation. The notice must state the date of effect of the cancellation.

Note: Section 12 deals with giving notice to a registered entity.

(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.