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.