Practice, agents and regulation

Australian business number (ABN)

An Australian business number, or ABN, is the eleven-digit number that identifies a business to the government and to other businesses. An entity carrying on an enterprise in Australia can apply for one, and it is used on tax invoices, in dealings with the ATO and in the Australian Business Register. Suppliers who do not quote an ABN on a business invoice may have tax withheld from payments made to them under the PAYG withholding rules. Having an ABN is separate from being registered for GST: a business can hold an ABN without GST registration. It is also separate from a tax file number, which is private and is not shown to other businesses.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.