What is the Australian Business Register (ABR)

What is the Australian Business Register?

The Australian Business Register (ABR) is the central collection, storage and verification system for basic business identity information from all entities with an ABN.

When an organisation applies for and receives their ABN, the business details from their application become part of the ABR.

The ABR provides a set of services to other government agencies that assist them to streamline their dealings with business and reduce the overall number of transactions businesses must make with government. It does this by allowing government agencies to access the information on business identities stored on the ABR and re-use it in their own interactions with businesses.

How is an enterprise defined?

For tax purposes, enterprise means a business and also includes such activities as:

• a service provided to you by a contractor
• the rent of a commercial property, and
• most other things in the nature of trade.

Enterprise does not include an activity carried on as:

• an employee or a labour hire worker, or
• a private recreational pursuit or hobby (for example, where someone sells you handicrafts they make as a hobby).On what other documents can an ABN be quoted?

On what other documents can an ABN be quoted

A supplier may quote their ABN on another document. For example, their ABN can be quoted on:

• a quotation notice that relates to the supply
• a renewal notice for insurance or subscriptions
• an order form that you used to order the supply
• a contract or lease document
• a catalogue produced by the supplier
• a voluntary withholding agreement.

More information Go straight to the Australian Business Register (ABR).