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 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(b) (Repealed No 69 of 2020)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;

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.

14(2)  
The notification must meet any requirements of the *data standards.




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