Before we get started...
We need to make sure you're entitled to an ABN
You're entitled to an ABN if you're:
- Carrying on or starting an enterprise (e.g a business) in Australia
- Making supplies connected with Australia's indirect tax zone
- A Corporations Act company
You generally can't register for an ABN if an employer has just asked you to register for an ABN as a condition of employment.
Before starting your ABN application, you need to read and confirm you understand that:
- The ATO reviews ABN applications to ensure only genuine businesses get, and keep, an ABN. You may need to provide evidence that you are entitled to an ABN, should the ATO require additional information
- The ATO may, for each false or misleading statement made in your ABN application, issue a penalty of up to $12,600
- Once you have an ABN, you must update it within 28 days of any change and cancel it if you are no longer trading or carrying on an enterprise