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]  

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 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.

14(2)   [Lodgment of details]  

The notice:


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


(b) must be in the *approved form.




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