• Companies and other entities

    Corporations Act company

    Companies registered with the Australian Securities & Investments CommissionExternal Link (ASIC) are entitled to an ABN.

    Cooperative

    Cooperatives carrying on an enterprise and registered with the relevant state or territory authorities are entitled to an ABN.

    Incorporated entity

    Incorporated entities entitled to an ABN if carrying on an enterprise are:

    • a body corporate established under common law or an Act of Parliament
    • a corporation sole established under common law, an Act of Parliament
    • a foreign company registered with ASIC under the Corporations Act with an Australian registered body number (ARBN) or making supplies connected with Australia's indirect tax zone
    • an incorporated association, including a strata title, registered with the relevant state or territory authority.

    Other entities

    Other entities entitled to an ABN if carrying on an enterprise are:

    • an unincorporated association or entity consisting of a group of individuals with a common interest (for example, a sporting club or social club) without a legally recognised structure
    • a strata corporation (legal entity formed to administer a strata title)
    • a not-for-profit (NFP) organisation.

    See also:

  • Last modified: 02 Aug 2018QC 763