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)
[28 days to notify changed details]
(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;
14(2)
[Lodgment of details]
(a) must be lodged with the *Registrar; and
(b) must be in the *approved form.
(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 in a previous notice 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.
View history note
Hide history note(a) must be lodged with the *Registrar; and
(b) must be in the *approved form.
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