It is important that the Australian Business Register contains accurate information on businesses and that only those entitled to an ABN are issued an ABN, as the register:
To be entitled to an ABN, you must be running a business or have taken sufficient steps to establish a business. An intention to start a business is not sufficient to be entitled to an ABN.
If people have an ABN when not entitled:
If employers require workers to be engaged under an ABN incorrectly:
Having an ABN comes with benefits and obligations as an ABN enables:
An entity with an ABN may be required to: