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cug - Change details - Non-individual entities (PLS CUDTL)

The form cug applies only to Superannuation funds, Partnerships and Trusts. It does NOT apply to companies (EC).

The following information in relation to company name changes has been provided by the ATO and could be included in the ATO’s Practitioner lodgment service (PLS) user guide, Companies registered with the Australian Securities & Investment Commission (ASIC) cannot have their legal name updated via SBR. For trust, superannuation fund and partnership taxpayers, this service can be used to notify the ATO of a change of legal name.   

The CU forms are available from the Preparation > Schedules Index or from the navigation pane under ATO Forms when the return is open.

If a change of name has not been verified and updated in the ATO’s records prior to lodging the return, the notice of assessment will display the taxpayer’s name as recorded in the ATO records.

To open the CUDTL for the EF, EP, ET and MS
  1. With the income tax return open, click CU Change details (CUDTL) on the navigation pane ATO Forms. The cug form will open in read-only mode.

  2. Answer the question Has the entity changed its name since their last return was lodged?.

  3. If N, the schedule will not be open to edit as the ATO will have updated its records with the new name. Press Escape to exit the cug.

  4. If Y, the previous name on the lodged return will default to the previous name field.

  5. Click the ellipsis (...) at the new name field to select the new name of the non-individual entity; alternatively, you can type the new name.

  6. Press F3 or click the Validate icon to complete the form.

  7. Output and lodge in the normal way.

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