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.

14(2)   [Lodgment of details]  

The notice:

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

(b) must be in the *approved form.