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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History

S 14(1) amended by No 179 of 1999.

14(2)    
The notice:

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

(b)    

View history reference

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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History

S 14(2) amended by No 42 of 2009 , s 3 and Sch 6 items 9 and 10, by substituting para (b) and repealing the note, applicable in relation to changes in circumstances, for the purposes of paragraph 14(1)(c), happening after 23 June 2009. Para (b) and the note formerly read:

(b) may be *lodged electronically.

Note:

The notice must be signed (see section 20 ).

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