A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 6 - Variation and cancellation of registration  

SECTION 17   REGISTRAR MAY CHANGE YOUR ABN  

17(1)    
The *Registrar may, at any time, change *your *ABN by:

(a)    making an appropriate change to the *Australian Business Register (including the date from which the new ABN has effect); and

(b)    giving you written notice of the new ABN.

Note:

Section 12 deals with giving notice to an entity registered under section 11 .

[ CCH Note: S 17(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 56 - 58, by substituting " information recorded about your registration " for " *Australian Business Register " in para (a), substituting para (b) and repealing the note, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) . Para (b) will read:

(b) notifying you of the new ABN and the date from which the new ABN has effect.

]

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History

S 17(1) amended by No 42 of 2009 , s 3 and Sch 6 item 12, by substituting " an entity registered under section 11 " for " a registered entity " in the note, effective 23 June 2009.

S 17(1) amended by No 42 of 2009.

17(2)    
The notice must state the date from which the new *ABN has effect.

[ CCH Note: S 17(2) will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 59, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]

17(3)    
The change to the *ABN takes effect on the date stated in the *Australian Business Register.

[ CCH Note: S 17(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 60, by substituting " mentioned in paragraph (1)(a) " for " stated in the *Australian Business Register " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 9A(2) .]

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