• Business structures

    Before applying for an Australian business number (ABN) you need to have established your business structure. Different business structures have different responsibilities.

    Non-profit organisationsExternal Link

    Non-profit organisations must be carrying on an enterprise in Australia to be entitled to an ABN.

    • Individual Sole trader

      Individuals must be carrying on an enterprise in Australia to be entitled to an ABN.

    • Partnership

      A partnership must be carrying on an enterprise in Australia to be entitled to an ABN.

    • Company

      A company (other than a Corporations Act company) must be carrying on an enterprise in Australia to be entitled to an ABN.

    • Trust

      A trust must be carrying on an enterprise in Australia and have three essential elements to be entitled to an ABN.

    • Superannuation entities

      A superannuation entity must be set up properly with the relevant authority to be entitled to an ABN.

    • Deceased estate

      One of the things a deceased estate must be doing in order to be entitled to an ABN, is carrying on an enterprise of the deceased in order to finalise the affairs of the estate.

  • Last modified: 22 Dec 2016QC 912