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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    37 Business name of main business

    The business name of the main business activity should be consistent from year to year, except in the year of a name change or if it is no longer the main business.

    If the business name is legally changed, send written advice of the change to the ATO at the time the change is made. Show the current business name on the tax return.

    Last modified: 13 Aug 2014QC 28037