• Company

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    Corporations Act company

    Companies registered with the Australian Securities and Investments CommissionExternal Link (ASIC) are entitled to an ABN.

    Co-operative

    A co-operative is entitled to an ABN if it is carrying on an enterprise and registered with the relevant state or territory authority.

    Incorporated entity

    The following incorporated entities are entitled to an ABN if they are carrying on an enterprise:

    • body corporate established under common law, an Act of Parliament or registered under statute
    • corporation sole established under common law, an Act of Parliament or registered under statute
    • foreign company registered with ASIC under the Corporations Act with an Australian Registered Body Number (ARBN) – but a foreign company wishing to carry on business in Australia must be registered as a Corporations Act company
    • incorporated association registered with the relevant state or territory authority.

    Other entities entitled to an ABN

    The following entities are entitled to an ABN if carrying on an enterprise:

    • unincorporated association or entity consisting of a group of individuals that come together to further a common interest (such as a sporting club or social club), without forming any legally recognised structure
    • strata corporation (the legal entity formed to administer a strata title).
  • Last modified: 04 Jul 2017QC 763