What the ABN is
The ABN is the number Australian Taxation Office (ATO) assigns to a taxpayer in Australia. It follows you across every tax you deal with: GST, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Australian Taxation Office (ATO) by this number.
Who needs one
Individuals get a TFN; anyone running a business needs an ABN, and GST registration once turnover reaches the threshold.
How to register, step by step
- Apply for a TFN through myGov or Australia Post if you do not have one.
- Apply for an ABN free on the Australian Business Register (abr.gov.au); most are issued instantly.
- Register for GST on the same application, or later through ATO online services, when turnover reaches $75,000.
- Companies register with ASIC first and get an ACN, then the ABN.
How to find or check a ABN
ABN Lookup (abr.business.gov.au) shows any ABN's status and GST registration free.
Documents, cost and how long it takes
An ABN is free and is applied for online through the Australian Business Register. The applicant needs the business structure, proof of identity and information about the business activities and associates. If the information is complete the result is immediate. Otherwise the applicant receives a refusal number with reasons within 14 days, or a reference number for an application under review, which can take up to 20 business days. Changes to the registered details must be notified within 28 days, and some structural changes need a new ABN.