A New Tax System (Australian Business Number) Act 1999
The *Registrar may, at any time, change *your *ABN by:
(a) making an appropriate change to the *Australian Business Register (including the date from which the new ABN has effect); and
(b) giving you written notice of the new ABN.
Note:
Section 12 deals with giving notice to an entity registered under section 11 .
[ CCH Note: S 17(1) will be amended by No 69 of 2020, s 3 and Sch 1 items 56 - 58, by substituting " information recorded about your registration " for " *Australian Business Register " in para (a), substituting para (b) and repealing the note, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under s 9A(2) . Para (b) will read:
]
(b) notifying you of the new ABN and the date from which the new ABN has effect.
The notice must state the date from which the new *ABN has effect.
[ CCH Note: S 17(2) will be repealed by No 69 of 2020, s 3 and Sch 1 item 59, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under s 9A(2) .]
The change to the *ABN takes effect on the date stated in the *Australian Business Register.
[ CCH Note: S 17(3) will be amended by No 69 of 2020, s 3 and Sch 1 item 60, by substituting " mentioned in paragraph (1)(a) " for " stated in the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under s 9A(2) .]
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