Under what circumstances can an ABN be replaced?
There are certain circumstances in which the Registrar may change or replace an Australian business number (ABN):
- an incorrect Australian Company Number (ACN) or Australian Registered Body Number (ARBN) was used to generate the ABN
- a company has received an ABN without their ACN or ARBN embedded in it
- in specific instances where the client’s data has become compromised
- the applicant has requested a different number based on cultural or religious beliefs, for example, where an organisation is issued with an ABN that contains a number sequence which contravenes their beliefs
- an error in initial registration, for example, registered with an incorrect entity type.
There is no right of review of a Registrar’s decision to change the ABN. However, if an entity shows that it is being unduly inconvenienced, the Registrar may use his discretion in reinstating the previous ABN, rather than replacing it, if possible.
Relevant legislation
Registrar may change your ABN section 17 A New Tax System (Australian Business Number) Act 1999.
Back to top