When applying for an Australian business number (ABN) online you will be asked to provide details about your entity type or business structure, activities and identity. Your answers will help determine if you are entitled to an ABN.
Apprentices, trade assistants, labourers and other types of employees are not entitled to an ABN. Find out how the Australian Taxation Office (ATO) distinguishes between an employee and a contractorExternal Link for tax purposes.
Although everybody can apply, only those entitled will get an ABN. To get an ABN:
Read about business structures as they relate to entitlement to an ABN
An enterprise includes activities done in the form of a business. The following may help you understand if your activities are done in the form of a business:
If you cease carrying on your business you should cancel your ABN
You must be able to demonstrate more than an intention to commence an enterprise. Commencement activities could include:
You can check your ABN entitlement as many times as you need to before starting your ABN application.
If you apply for an ABN after completing the questions the answers will transfer to the application so that you don't have to answer them again.