A New Tax System (Australian Business Number) Act 1999
PART 2
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REGISTERING FOR ABN PURPOSES
Division 5
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Your obligations if you are registered
SECTION 14
YOU MUST NOTIFY REGISTRAR OF CHANGES TO CERTAIN MATTERS
14(1)
If: (a) *you give information to the *Registrar; and
(b) (Repealed No 69 of 2020) (c) circumstances change so that the information you gave the Registrar is no longer correct;
14(2)
The notification must meet any requirements of the *data standards.
If: (a) *you give information to the *Registrar; and
(b) (Repealed No 69 of 2020) (c) circumstances change so that the information you gave the Registrar is no longer correct;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 in a previous notification under this subsection or request under 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.
View history note
Hide history noteThe notification must meet any requirements of the *data standards.
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