Not everyone is entitled to an ABN.
If you are starting up or running a business in Australia you can apply for an ABN.
You do not need an ABN if you are an employee, for example, working for a business that is not your own, at set hours, under the direction of a boss.
You don’t need an ABN if your activity is a hobby.
When you apply you will be asked to provide details about your situation, business activities, structure and identity and may ask you to show what steps you have taken to start your business.
If your GST turnover is $75,000 or more (for non-profit organisations the threshold is $150,000 or more) you must register for GST.
It is free to apply.