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  • Arrangements where the name of a nominated body changes

    A change in the name of a nominated body without a change in functions will not result in a nominated body being created, or ceasing to exist. A nominated body which has its name changed will only need to advise the Tax Office of the name change.

    This can occur at the time the FBT return is lodged by completing the items in the return that ask for the current and previous name.

    Alternatively, the name can be changed during the year by either:

    • completing the form Change of registration details, or
    • via the Business Portal (or Tax Agent Portal), if the body is registered for online services.

    The form Fringe benefits tax: Nominate or revoke an eligible state or territory body does not need to be completed when a change in name occurs.

      Last modified: 29 Nov 2016QC 20311