• Business context

    Data classifications

    Public data

    Public ABR data is freely accessible via ABN LookupExternal Link. You can find information like if the entity's ABN is active or cancelled, is registered for GST, whether it can receive gifts as a Deductible Gift Recipient (DGR) or the entity’s business and trading names.

    ABR data items categorised as public are unclassified and are also returned in the ABR IdentifierSearch response.

    Non-public data

    Non-public data is only available to government agencies that meet specific conditions under section 30(3) (c) of the A New Tax System (Australian Business Number) Act 1999.

    Non-public data includes the associates of an entity, such as company directors, or the street address of an entity’s main or additional business locations.

    Non-public ABR data items are classified with the dissemination limiting marker (DLM) “Sensitive”.

    ABR non-public is protected information; the penalty for unlawful disclosure is 2 years imprisonment.

    Record types

    Current ABN record

    This record type contains the most up-to-date ABR data for an entity. These records will contain open end dates for data items.

    Many data items, such as the entity’s Service of Notice (postal) address, in the record will contain an <effectiveTo> date attribute.

    An open end date will appear in these <effectiveTo> attributes and will have a null date value in this format: <effectiveTo>0001-01-01T00:00:00</effectiveTo>.

    The above date value in any <effectiveTo> attributes belonging to a data item means that all the data present in this item is current.

    When the ‘history’ element in the request is set to ‘N’, the current‍ABN‍Record element will contain data.

    Historical ABN record

    The historicalABNRecord contains the most recent information, as does the currentABNRecord, with the addition of the superseded data that has an <effectiveTo> date that is in the past.

    End dated data is no longer valid but can be used to check the record for information that was correct at a particular point in time.

    The historical‍ABN‍Record element will only contain data if the ‘history’ element in the request is set to ‘Y’.

    Suppressed ABN record

    Certain records in the ABR are marked as suppressed upon approval of an application by an ABN holder.

    A suppressed record can be identified in an IdentifierSearch response by the <suppression‍Indicator> element being populated with a ‘Y’.

    For example <suppression‍Indicator>Y</suppression‍Indicator>.

    Suppressed records can occur in current ABN and historical ABN record results in IdentifierSearch responses.

    A suppressed record will only contain the following data elements:

    • ABN
    • ABN status
    • GST effective from date
    • GST effective to date
    • Charity effective from date
    • Charity effective to date
    • DGR effective from date
    • DGR effective to date.

    For more information, please refer to the Suppressed ABN details site.

    • Last modified: 10 Jun 2016QC 1088