Do I need an Australian business number?
You may need to supply your payer with an ABN. If you are required to and you don't, your payer must withhold at a rate of 49% from your payments.
In limited circumstances, you do not need to supply your payer with an ABN. These include where your income is:
It is your payer's responsibility to be satisfied that you do not need to provide your ABN.
For more information on ABN requirements, see ABN essentials.
Phone 13 28 66 if you need help to:
- determine whether you need an ABN
- determine whether your income is exempt, or
- find out about a tax treaty.