Using environmental scanning, and information from the ABR and other government agencies, risks to the integrity of the ABR are identified and a range of treatment actions are undertaken to ensure that information on the ABR is up to date and that non-entitled ABNs are removed.
Each year, as part of our ABR integrity program, more than 70,000 high-risk ABNs are reviewed to ensure they are entitled.
In addition, we cancel redundant ABNs that are no longer required. In 2015-16, more than 850,000 ABNs were removed from the ABR.
To make it easy for you to understand and comply with the requirements for ABN entitlement, we will:
As an ABN holder, we expect you to:
We provide a range of support services for those starting a business and those already in business. Our website, abr.gov.au, can provide you with a range of services and self-help tools, including:
We also provide:
We use various sources of information and undertake a range of risk treatment activities to detect and deal with people who do not comply.
We consult and share information with a wide range of stakeholders including:
We cancel ABNs where there is no entitlement. Penalties may also apply for making false and misleading statements to obtain an ABN, e.g., when it is not being used for business.
In order to build good working relationships and minimise any cost and disruption to your business, we will try to contact you at the beginning of the review process.
We will do this using the following options:
Once we have contacted you, we want to establish a professional working relationship. We will do this by being open with you about why you were selected for the review and provide you with the opportunity to discuss and provide the information required to determine your entitlement to an ABN.
Your cooperation in quickly providing supporting evidence will help us determine your entitlement to an ABN and provide you with certainty as soon as possible.
As a business owner, you are required to keep records to support your entitlement to an ABN. The required information varies from case to case and we will clearly discuss our information requirements with you.
We will verbally advise you of the outcome of the review including, where necessary, the dispute process should you disagree with our decision. This will be confirmed in writing.