• ABN for businesses outside Australia

    If you're a non-resident you may be entitled to an ABN if you're:

    • carrying on an enterprise in Australia, or
    • making supplies connected with Australia's indirect tax zone – defined as including Australia but not its external territories or certain offshore areas (section 195-1 of the GST Act).

    Applying for an ABN

    In applying for an ABN, non-residents need to provide either:

    If you don't have a TFN, you can still submit an application online, in which case you'll get a reference number to quote when sending us documents or if you need to contact us. This reference number will help us identify your application. If you lose this you may need to lodge a new application.

    You should send these documents by the due date specified at the end of your application.

    By post:

    Non-resident registrations team
    GPO Box 9977
    HOBART TAS 7001 AUSTRALIA

    By courier:

    Non-resident registrations team
    913 Whitehorse Road
    Box Hill VIC 3128 AUSTRALIA

    Your ABN application will be refused if you don't provide these documents within 43 days of submitting your application. If your ABN application is refused you will be advised by letter.

    Statement of your business activities in Australia

    You will need to write a brief statement that describes your business activities in Australia and indicate if these only involve making purchases in Australia. If you have a place of business in Australia, include your main business location and its mailing address.

    This information needs to be provided in English and, if translated, needs to be certified as a true and correct copy by an authorised translation service.

    Contacting the ABR

    If you need to discuss your application with us:

    Calling within Australia

    1. call 1300 146 094 between 8:00am and 6:00pm Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT), Monday to Friday
    2. wait until you hear instructions to enter the three digit call-back code
    3. enter the call-back code 118 and #.

    Calling from outside Australia

    1. call +61 2 6216 1111 between 8:00am and 5:00pm Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT), Monday to Friday
    2. ask for 1300 146 094
    3. wait until you hear instructions to enter the three digit call-back code
    4. enter the call-back code 118 and #.

    Next:

  • Last modified: 27 Jul 2017QC 450