ABR Help Topics
Not everyone is entitled to an Australian Business Number (ABN). In order to receive an ABN, you must be carrying on an enterprise in Australia for example, an activity or series of activities done in the form of a business. You must have commenced trading or have undertaken sufficient activities to show you intend to start a business.
Employees and hobbyists are not entitled to an ABN as they are not carrying on an enterprise.
For more information, go to Who is entitled to an ABN?
You can apply:
By law, you must notify the ABR within 28 days of any change to your ABN details.
For more information, go to How do I change my ABN details?
You should cancel your ABN when you cease operating a business. However, before cancelling your ABN, you must ensure you have met all the lodgment, reporting and payment obligations you have with other government agencies you deal with.
Your tax obligations may include lodging activity statements and pay as you go withholding (PAYGW) reports, repaying refunds of goods and services tax (GST) credits and paying outstanding tax debts.
For more information, go to How do I cancel my ABN?
The Registrar can disclose both your public and non-public ABN details to eligible federal, state, territory and local government agencies that have a legal right to the information as specified by the A New Tax System (Australian Business Number) Act 1999.
Anyone can access your publicly available ABN details from ABN Lookup.
The electronic version of this document is the only authorised version
Last updated: 13/12/2011
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