• ABN for business outside of Australia and non-residents

    If you are a non-resident carrying on an enterprise in Australia, or in the course of carrying on an enterprise you make supplies connected with the indirect tax zone, you may be entitled to an Australian business number (ABN).

    Applying for an ABN online

    If you are an individual/sole trader, you may be able to get your ABN immediately if your identity can be confirmed during your application. The easiest way to ensure this is to provide your Australian tax file number (TFN).

    In the application process where we cannot identify you or your associates, you will need to provide identity information about yourself, your business and any associates.

    After submitting your application

    You will receive a reference number you should quote this reference number when you send us your documents or if you need to contact us. This reference number will help us identify your application. If you lose this reference number we may not be able to help you, and you may need to lodge a new application.

    You will need to send:

    You should send these documents by the due date specified at the end of your application.

    By post:

    Non-resident registrations team
    GPO Box 9977
    HOBART TAS 7001 AUSTRALIA

    By courier:

    Non-resident registrations team
    913 Whitehorse Road
    Box Hill VIC 3128 AUSTRALIA

    Note: Your ABN application will be refused if you do not provide these documents within 43 days of submitting your application. If your ABN application is refused you will be advised by letter.

    Contacting the ABR

    If you need to discuss your application with us:

    Calling within Australia

    1. call 1300 146 094 between 8:00am and 6:00pm Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT), Monday to Friday
    2. wait until you hear instructions to enter the three digit call-back code
    3. enter the call-back code 118 and '#'.

    Calling from outside Australia

    1. call +61 2 6216 1111 between 8:00am and 5:00pm Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT), Monday to Friday
    2. ask for 1300 146 094
    3. wait until you hear instructions to enter the three digit call-back code
    4. enter the call-back code 118 and ‘#’.

    Statement of your business activities in Australia

    You will need to write a brief statement that describes your business activities in Australia and must identify if you only intend to make purchases in Australia. If you have a place of business in Australia, include your main business location and its mailing address.

    This information needs to be provided in English and, if translated, needs to be certified as a true and correct copy by an authorised translation service.

    Defining the term 'Indirect tax zone'

    Indirect tax zone’ means Australia but does not include the external territories and certain offshore areas. The goods and services tax (GST), the wine equalisation tax (WET) and the luxury car tax (LCT) operate in the indirect tax zone. The GST, WET and LCT do not operate in Australian external territories and in certain offshore areas.

    Further information about this term can be found in GSTR 2000/31 Goods and services tax: supplies connected with Australia and GSTR 2006/9 Goods and services tax: supplies.

    Go to Apply for an ABN

    • Last modified: 22 Dec 2016QC 450