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How to Apply for an ABN
How to Apply for an ABN
Published: 2017/02/02
Channel: Ubercare Global Pty LTD
ABN Entitlement
ABN Entitlement
Published: 2016/01/22
Channel: Australian Taxation Office
Starting your business -- Registering your business: Tax basics for small business
Starting your business -- Registering your business: Tax basics for small business
Published: 2013/07/22
Channel: Australian Taxation Office
Cómo solicitar el Australian Business Number (ABN) en Australia - DINGOOS
Cómo solicitar el Australian Business Number (ABN) en Australia - DINGOOS
Published: 2017/11/13
Channel: Dingoos
Checking an ABN on the Australian Business Register - Healthy Business Finances
Checking an ABN on the Australian Business Register - Healthy Business Finances
Published: 2015/01/20
Channel: HealthyBusinessFinances
Spidertracks Australian Business Number
Spidertracks Australian Business Number
Published: 2017/11/14
Channel: Spidertracks
Easy Australian Business Number Registration - www.dqbookkeeping.com.au
Easy Australian Business Number Registration - www.dqbookkeeping.com.au
Published: 2015/02/03
Channel: DQ Bookkeeping Co
How apply for tfn and abn step by step
How apply for tfn and abn step by step
Published: 2015/03/12
Channel: Nobal wing
Difference Between ABN and TFN
Difference Between ABN and TFN
Published: 2016/02/03
Channel: Terry
ABN Series: How To Apply For An ABN?
ABN Series: How To Apply For An ABN?
Published: 2012/10/20
Channel: Shuriken
ABN Business minute - 29 January
ABN Business minute - 29 January
Published: 2010/01/29
Channel: CNBCAfrica
What Does An ABN Do?
What Does An ABN Do?
Published: 2017/07/21
Channel: run sparky
ABN Search - Lookup Australian Business and Company Numbers
ABN Search - Lookup Australian Business and Company Numbers
Published: 2013/11/11
Channel: Nigel Ball
www.1800local.com.au - Australian Business Directory.
www.1800local.com.au - Australian Business Directory.
Published: 2012/06/01
Channel: Geoffrey Sharp
Australian Builders Network - ABN
Australian Builders Network - ABN
Published: 2017/09/28
Channel: My Marketing Assistant
Difference Between ABN and ACN
Difference Between ABN and ACN
Published: 2016/03/01
Channel: IS tip
Difference Between ABN and Business Name
Difference Between ABN and Business Name
Published: 2016/02/03
Channel: Terry
English - Your business and tax: Registering your business
English - Your business and tax: Registering your business
Published: 2011/12/06
Channel: Australian Taxation Office
The 7 Day Startup #3 : BUY AN AUSTRALIAN DOMAIN NAME (.com.au) & SETUP EMAIL
The 7 Day Startup #3 : BUY AN AUSTRALIAN DOMAIN NAME (.com.au) & SETUP EMAIL
Published: 2014/11/24
Channel: Techstarter Australia
What Does An ABN Do?
What Does An ABN Do?
Published: 2017/12/11
Channel: Fredda Winkleman
Mandarin - Your business and tax: Registering your business
Mandarin - Your business and tax: Registering your business
Published: 2011/12/07
Channel: Australian Taxation Office
What Is An ABN Number Used For?
What Is An ABN Number Used For?
Published: 2017/07/21
Channel: top sparky
Japanese - Your business and tax: Registering Your Business
Japanese - Your business and tax: Registering Your Business
Published: 2013/06/13
Channel: Australian Taxation Office
What Is An ABN And What Is It For?
What Is An ABN And What Is It For?
Published: 2017/12/04
Channel: Charles Lutz
ABN e TFN | Primeiro passo para trabalhar na Austrália
ABN e TFN | Primeiro passo para trabalhar na Austrália
Published: 2016/11/23
Channel: Vetor Mundo
ABN Business Minute - 5 February
ABN Business Minute - 5 February
Published: 2010/02/05
Channel: CNBCAfrica
What Is My ABN Number?
What Is My ABN Number?
Published: 2017/07/21
Channel: top sparky
How Do You Get An ABN Number?
How Do You Get An ABN Number?
Published: 2017/12/11
Channel: Fredda Winkleman
What Is A ACN Number In Australia?
What Is A ACN Number In Australia?
Published: 2017/07/21
Channel: run sparky
How Do You Get An ABN?
How Do You Get An ABN?
Published: 2017/12/11
Channel: Fredda Winkleman
What Is An ABN And What Is It For?
What Is An ABN And What Is It For?
Published: 2017/12/11
Channel: Fredda Winkleman
What Is My ABN?
What Is My ABN?
Published: 2017/11/30
Channel: Benjamin Spears
Dari - Your business and tax: Registering Your Business
Dari - Your business and tax: Registering Your Business
Published: 2013/06/13
Channel: Australian Taxation Office
ABN Business Minute - 19 February
ABN Business Minute - 19 February
Published: 2010/02/19
Channel: CNBCAfrica
ABN Lookup
ABN Lookup
Published: 2015/06/30
Channel: Nagaraj Veerachettiar
ABN Business Bytes - 4 May
ABN Business Bytes - 4 May
Published: 2010/05/04
Channel: CNBCAfrica
Khmer - Your business and tax: Registering Your Business
Khmer - Your business and tax: Registering Your Business
Published: 2013/06/13
Channel: Australian Taxation Office
What Is The ABN Number?
What Is The ABN Number?
Published: 2017/12/12
Channel: Reyna Sanabria
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What Is A Sole Trader In Australia?
Published: 2017/09/24
Channel: K AnswerZ
ABN Business Minute - 16 February
ABN Business Minute - 16 February
Published: 2010/02/16
Channel: CNBCAfrica
ABN Business Bytes - 5 May
ABN Business Bytes - 5 May
Published: 2010/05/05
Channel: CNBCAfrica
ABN Business Bytes - 16 September
ABN Business Bytes - 16 September
Published: 2010/09/16
Channel: CNBCAfrica
ABN Business Bytes - 15 September
ABN Business Bytes - 15 September
Published: 2010/09/15
Channel: CNBCAfrica
What Is A ACN Number In Australia?
What Is A ACN Number In Australia?
Published: 2017/12/11
Channel: Fredda Winkleman
Abn
Abn
Published: 2017/07/12
Channel: jatothu surya prakash
ABN Business Minute - 11 February
ABN Business Minute - 11 February
Published: 2010/02/11
Channel: CNBCAfrica
Processing ST ABN and Business Name
Processing ST ABN and Business Name
Published: 2015/12/02
Channel: Social Media
ABN Business Bytes - 18 May
ABN Business Bytes - 18 May
Published: 2010/05/18
Channel: CNBCAfrica
ABN Business Bytes - 6 May
ABN Business Bytes - 6 May
Published: 2010/05/06
Channel: CNBCAfrica
ABN Business Bytes - 8 April
ABN Business Bytes - 8 April
Published: 2010/04/08
Channel: CNBCAfrica
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WIKIPEDIA ARTICLE

From Wikipedia, the free encyclopedia
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The Australian Business Number (ABN) is a unique identifier issued by the Australian Business Register (ABR) which is operated by the Australian Taxation Office (ATO). The ABN is a component of the System introduced by John Howard's Liberal government on 1 July 2000.

Australian Business Register[edit]

The Australian Business Register (ABR) is maintained by the Registrar of the ABR, who is also the Commissioner of Taxation.[1] The Registrar registers entities and, in doing so, issues them with an ABN.[2]

Entitlement to an ABN[edit]

The Registrar issues ABNs only to entities who are entitled to an ABN.[3] Entities do not have to be individuals (natural persons) or companies (legal persons). An entity can be –

  • an individual,
  • a body corporate,
  • a corporation sole,
  • a body politic,
  • a partnership,
  • any other unincorporated association or body of persons,
  • a trust, or
  • a superannuation fund.[4]

For an entity to be entitled to an ABN, it must –

  • carry on an enterprise in Australia,[5] or
  • carry on an enterprise that makes supplies connected with Australia,[6] or
  • be a company registered under the Corporations Act 2001 (Cth).[7]

Whether or not an entity is carrying on an enterprise is a question of fact and there are many circumstances where an entity will be carrying on an enterprise. Without being exhaustive, an entity will be carrying on an enterprise if it –

  • is in the form of a business,
  • leases property,
  • is a religious institution,
  • is a superannuation fund,
  • is an arm of the government, or
  • is a charity.[8]

The Registrar of the ABR can refuse an entity's application to be registered.[9] Equally, the Registrar can cancel an entity's registration and thus their ABN.[10] Both of these decisions are reviewable taxation decisions.

Applying for an ABN[edit]

There are three ways to legally apply for an ABN:[11]

  • through the Australian Business Register portal,
  • using the services of a Registered Tax Agent, or
  • a paper-based application via the ATO.

To apply for an ABN you will need as a prerequisite a tax file number (TFN).[12]

Format of the ABN[edit]

The ABN is an 11-digit number where the first two digits are a checksum. Unlike with the tax file number (TFN), the ATO has publicised the formula for checking and creating valid ABN checksums.[citation needed] Also, the nature of the ABN algorithm means that any 9-digit number can be made into a valid ABN.

In the case of companies, the ATO determines the ABN by using the company's Australian Company Number (ACN) to which the two-digit checksum is prefixed.

See also[edit]

References[edit]

  1. ^ Section 28 of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  2. ^ Section 11 of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  3. ^ Section 8 of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  4. ^ Subsection 184-1(1) of the A New Tax System (Goods and Services Tax) Act 1999 (Cth).
  5. ^ Paragraph 8(1)(a) of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  6. ^ Paragraph 8(1)(b) of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  7. ^ Subsection 8(1) of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  8. ^ Section 9-20 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth).
  9. ^ Section 13 of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  10. ^ Section 18 of the A New Tax System (Australian Business Number) Act 1999 (Cth).
  11. ^ "Archived copy". Archived from the original on 2016-02-07. Retrieved 2015-09-10. 
  12. ^ https://www.informationplanet.com.au/australian-business-number-abn

External links[edit]

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