To apply for an ABN, you must:
- have a business structure in place
- be continuing or starting an enterprise in Australia.
Sole traders, companies, partnerships, trusts and superannuation funds are eligible to apply for an ABN.
When you lodge your application, you must provide proof of identity when you register. You can prove your identity by quoting your personal tax file number (in the case of sole traders) or your business or organisation's tax file number.