Applying for an ABN

You will need an Australian business number (ABN) to be part of the GST system. Before you apply for an ABN, you should first work out if you are an entity carrying on an enterprise for GST purposes (see Conducting activities as an enterprise).

You are entitled to an ABN if you are:

  • an entity carrying on an enterprise in Australia, or
  • a company registered under the Corporations Act in Australia.

Employees and hobbyists, as well as individuals and partnerships (where most of the members are individuals) without a reasonable expectation of profit or gain, are not entitled to an ABN as they are not carrying on an enterprise.

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When to quote an ABN

You may only quote an ABN to the racing body if the ABN is for an enterprise that is racing animals as part of the enterprise.

If you quote an ABN for an enterprise whose activities do not include racing animals, you will be making a false or misleading statement. This is the case even if the racing animal is owned by individuals who are associated with the enterprise.


Making a false or misleading statement is an offence under taxation law.

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    Last modified: 24 May 2014QC 18093