The Australian business number (ABN) is a unique 11-digit identifier that makes it easier for businesses and all levels of government to interact.
As a non-resident entity, you may be entitled to an ABN where:
- it is carrying on an enterprise or business in Australia
- you make sales connected with Australia in the course of carrying on an enterprise.
Your enterprise doesn't have to be located in Australia.
You will need to register for an ABN for some tax purposes, such as goods and services tax (GST) and pay as you go (PAYG) withholding.
You generally need to quote an ABN on your invoices or other documents relating to sales to other business.
If you don't quote an ABN when you sell goods or services to an Australian business, they may have to withhold tax from their payment to you at the rate of 47% under the PAYG withholding system.
Apply for an ABN
When you apply for an ABN you can register for tax obligations such as GST and PAYG withholding at the same time.
- Work out which registrations you need
See also:If you're conducting business in Australia you may be required to register for GST and get an Australian business number (ABN).