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
[ CCH Note: S 14 heading will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 46, by substituting " certain matters " for " matters set out in the 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) .]
14(1)
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.
[ CCH Note: S 14(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 47 and 48, by repealing para (b) and substituting " notification under this subsection or request under section 15 " for " notice under this subsection or section 15 " in note 1, 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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14(2)
The notice:
(a) must be lodged with the *Registrar; and
(b)
must be in the *approved form.[ CCH Note: S 14(2) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 49, 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) . S 14(2) will read:
]
14(2)
The notification must meet any requirements of the *data standards.
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