How do I get an ABN?

An Australian business number (ABN) is a unique 11-digit number that identifies your business or organisation to the government and the community. You apply for it through the Australian Business Register (ABR), and the ABR does not charge a fee.

Are you entitled to an ABN?

Not everyone can get an ABN. The ABR says you’re entitled to one if you are:

• carrying on or starting an enterprise in Australia
• making supplies connected with Australia’s indirect tax zone, or
• a Corporations Act company.

An enterprise includes activities done in the form of a business. It also includes some other activities, such as acting as the trustee of a super fund, operating a charity, or renting or leasing property.

Is it a business or a hobby?

The ABR says there is no single test. Features of a business include:

• the activity is a significant commercial activity, with commercial sales of products or services, and is of a reasonable size and scale
• you intend to make a profit, as shown by a business plan
• the activity is repeated
• the activity is systematic, organised and carried on in a business-like way, and records are kept.

Who is not entitled

• Employees. You’re not entitled to an ABN for work you do as an employee, including as an apprentice, trade assistant or labourer.
• Most residential landlords. The ABR says renting out a residential property doesn’t generally give rise to GST or pay as you go withholding obligations, so residential property investors may not need an ABN.

If your business hasn’t started yet

If your business isn’t underway yet, the ABR expects you to have taken some steps to start it. Examples include advertising, setting up a website or social media account for the business, buying business cards or stationery, or getting business licences or insurance.

What you need before you apply

business.gov.au suggests you have these ready:

• your business structure
• proof of identity
• details of your business activities
• details of your associates.

If you’re a sole trader, the ATO says providing your tax file number (TFN) will speed things up. The ABR also says your application is processed faster if it can identify you, for example from your TFN.

If you’re setting up a company, you need to register the company with ASIC and get an Australian Company Number (ACN) first. The ATO says you need your ACN before you can get your ABN and tax registrations. See ABN vs ACN.

Step by step

1. Check your entitlement. Read the ABR’s entitlement rules and make sure your activity is an enterprise, not employment or a hobby.
2. Choose your business structure. Your structure affects the application. If you’re unsure, see sole trader vs company and talk to your accountant.
3. Gather your details. Have your identity details, TFN, business activities and associates ready.
4. Apply on the ABR website. Start from the ABR’s applying for an ABN page so you know you’re using the official service.
5. Check the outcome.
   • Approved: you receive your 11-digit ABN straight away, and a confirmation letter arrives within 14 days.
   • More checks needed: you receive a reference number. The ABR says to allow up to 20 business days for review, and the ATO may contact you for more information.
   • Refused: you receive a refusal number, and a letter within 14 days explaining why and setting out your review rights.
6. Check your listing on ABN Lookup. Once your ABN is issued, its public details appear on ABN Lookup.
7. Work out your other registrations. You may also need to register for GST. See when to register for GST.

How to check an ABN on ABN Lookup

ABN Lookup is the free public search tool for the ABR. No login is needed. You can search by ABN, ACN or name, and:

• check whether an ABN is active or cancelled
• see the business type and GST status
• view the public details provided to the ABR
• see historical trading names, where available.

Use it to confirm your own details are correct, and to check a supplier’s details before you pay them. Public details only appear on ABN Lookup once the ABR has issued the ABN. You can ask for some of your information to be kept private.

Important things to know

• Applying is free. The ABR does not charge a fee to apply for an ABN online or on paper. business.gov.au also says it is free to register for an ABN through the ABR.
• Be careful with paid ABN services. Some websites offer to apply for you for a fee. The ABR notes that a tax agent who completes an application for you may charge for their services, and a registered tax agent can also advise you on your situation. But if a site only lodges the same free application, you are paying for something you can do yourself, and you are handing your personal details to a third party. Before you enter your details, check the web address is abr.gov.au or business.gov.au.
• Protect your identity. An ABN application asks for personal details such as your TFN. The ABRS says it will never ask for your bank details, TFN, myID or other personal identification by email or text message.
• Don’t apply if you’re not entitled. The ABR warns that you may face prosecution or criminal charges if you apply for an ABN, register for GST and claim GST refunds when you’re not entitled.
• An ABN doesn’t replace your TFN. The ABN is a public number. It does not replace your tax file number.
• Keep your details up to date. business.gov.au says you have 28 days after becoming aware of a change to update your ABN details.
• Cancel it when you stop. If you close or sell your business, or change structure, you may need to cancel your ABN on the ABR website.