• Individual/Sole trader

    To be entitled to an Australian business number (ABN) you must:

    • be carrying on an enterprise in Australia, or
    • in the course of carrying on an enterprise, make supplies connected with Australia, or
    • have undertaken sufficient commencement activities for your enterprise.

    You are not entitled to an ABN if you are engaged as an apprentice or employee.

    Apprentices are required to work under the direction, control and supervision of their employer to learn their trade. They are considered employees for taxation and superannuation purposes and are not entitled to an ABN.

    End of attention


    • Last modified: 22 Dec 2016QC 761