A New Tax System (Australian Business Number) Act 1999
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.
View history note
Hide history note17(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[ CCH Note: S 17(2) will be repealed by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 59, effective 1 July 2026 or a day or days to be fixed by Proclamation.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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