A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 5 - Your obligations if you are registered  

SECTION 14   YOU MUST NOTIFY REGISTRAR OF CHANGES TO MATTERS SET OUT IN THE REGISTER  

14(1)    
If:

(a)    * you give information to the * Registrar; and

(b) the information is recorded in relation to you in the * Australian Business Register under section 25 ; and

(c)    circumstances change so that the information you gave the Registrar is no longer correct;

you must notify the Registrar of the change within 28 days after you become aware of the change.

Note 1:

The information may have been given to the Registrar as part of applying for registration or it may have been given previously under this subsection or section 15 .

Note 2:

This Act is a taxation law for the purposes of the Taxation Administration Act 1953 . If you fail to comply with this subsection, you commit an offence against section 8C of that Act.

14(2)    
The notice:

(a)    must be lodged with the * Registrar; and

(b)    

must be in the * approved form.