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  • 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 ATO 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, see Update your details for more options to change the name during the year.

    A change of name must be supported by a copy of the documentary evidence (such as gazettal notice, administrative order or Machinery of Government).

    Note: 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: 06 Dec 2019QC 20311