11th Nov 2009 by Tobias John Sterling
'ABN' stands for 'Australian Business Number'. Certain types of entities are able to get an ABN assigned to them by the Australian Taxation Office. In order to be eligible, the entity must either BE a certain type of entity (an Australian company, or a charitable institution, or the trustee of a charitable fund in Australia, or a deductible gift recipient in Australia, or an Australian religious institution, or a super fund, or a government entity), or DO a certain type of activity (basically, carry on a trade or business in Australia or making supplies to Australia in a way that couldn't be described as a hobby or private recreational pursuit). For entities satisfying either criterion, getting an ABN is straightforward: it can be done online by going to the Australian Business Register website located at http://www.abr.gov.au. Certain information, such as legal name, postal address, contact details, ACN, main type of business and so on must be supplied.
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