To be entitled to an ABN, you must:
- Be able to demonstrate that your business structure is in place; and
- Be carrying on an enterprise in Australia;
- In the course of carrying on an enterprise make supplies connected with the indirect tax zone;
- Have undertaken sufficient activities to commence an enterprise; or
- Be a Corporations Act company.
Sole traders, companies, partnerships, trusts and superannuation funds can apply for an ABN.
When you lodge your application, you must provide proof of identity before you can be registered. 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.
Please consult the Contact Officer for more information regarding eligibility requirements or visit the Australian Taxation Office website.