Can a request for reactivation of an ABN be refused?

Yes.

If the Registrar refuses your registration, the Registrar must give you written notice of the refusal and the reasons for the decision. This requirement is contained in section 13 A New Tax System (Australian Business Number) Act 1999.

Some of the circumstances where a request to reactivate a registration can be refused include:

the application is not in a form approved by the Registrar
you are already registered and have an active ABN
the Registrar is not satisfied with your identity
you are not carrying on an enterprise in Australia or making supplies connected with Australia as part of carrying on an enterprise.

If you disagree with the decision made by the Registrar of the Australian Business Register (ABR), you can lodge an objection. For more information, refer to Objections and Appeals .

For further information refer to the relevant legislation section of this policy.