Get Your Australian Business Number (ABN) and Start Your Business Abroad

An Australian Business Number (ABN) is a unique 11-digit identifier allocated for business dealings with the Australian Tax Office (ATO) and other government departments and agencies.

Australia Company Numbers (ACNs) and Australian Registered Body Numbers (ARBNs) are 9 digit numbers issued by the Australian Securities & Investments Commission (ASIC).

 

An ACN is issued to an entity when it registers as a company under Corporations Law.

 

An ARBN is issued to an entity when it registers with ASIC other than as a company, for example, foreign companies and registrable Australian bodies.

An ABN is not the same as a Tax File Number (TFN).

 

A TFN is your personal number for dealings with the ATO and an ABN, whilst 'attached' to your TFN on ATO systems, is a public number used in business dealings.

You’re entitled to an ABN if all of the following statements are true:

• Your activity is carried out in the:
  
  
  • Form of a business
  • Nature of a trade
  • Form of a regular or continuous grant of a lease, licence or interest in property
• Your activity is carried out in Australia or you make supplies connected with Australia.
• You have a reasonable expectation that a profit will be made from your activity.

You’re not entitled to an ABN if any of the following statements are true:

• Your activity is carried out as an employee or in connection with earning payment as a company director, office holder or under a labour hire arrangement. (An employee is a person who receives a salary or wage in return for work or services rendered).
• You’re not considered an employee for ABN registration purposes if you have your own business and you receive a salary or wage from an activity related to your business.
• Your activity is a private recreational pursuit or hobby.
• Your activity is conducted as a member of a local government body, for example, as an elected member of a city, town or shire council.

As an independent contractor, you operate a business entity that produces a result for an agreed price. There are key differences between independent contractors and employees.

 

In most cases you’re an independent contractor if you:

 

• Are paid for results achieved.
• Provide all or most of the materials and equipment required to complete the work.
• Are free to delegate work to others.
• Have freedom in the way you work.
• Provide services to other businesses.
• Are free to accept or refuse work.
• Are in a position to make a profit or loss.

In many cases, the income you get for your work may be classified as personal services income (PSI).

 

PSI is income that’s mainly a reward for personal efforts or skills and is generally paid either to you either as a contractor or to a personal services entity (a company, partnership or trust).

 

In any one contract, if more than 50% of the income you get from delivering services comes from your skills, knowledge, expertise or efforts, rather than the materials supplied and / or equipment you use to complete the job, then the income for the contract will be classified as PSI.

To qualify for an ABN, you must meet one of the criterion in each list below:

 

Criterion 1. The entity is:

 

• A company incorporated under the Corporations Act in Australia
• A charitable institution or trustee of a charitable fund in Australia
• A deductible gift recipient in Australia, or
• A religious institution in Australia

 

Criterion 2. The entity can answer yes to the following statements:

 

• Form of a business
• Nature of trade, or
• Form of a regular or continuous grant of a lease, licence or interest in property
• The activity is carried out in Australia or makes supplies that are connected with Australia
• The activity is not a private recreational pursuit or hobby
• There is a reasonable expectation of a profit being made (only for partnerships where all or most of the partners are individuals)

• If you represent an entity, you can apply for an ABN without having an entity TFN, however you’ll need to provide the entity's public officer TFN and all entity associates TFNs and addresses. You can apply for an entity TFN along with your entity's ABN application.
• If you’re an individual, you can apply for an ABN without having a TFN, however this will slow down the processing of your application.
• You’ll also have to provide certified identification documents. If you have a TFN, there’s no need for identification documents, as you provided identification when you applied for your TFN.

• If you’re an individual, you can’t obtain a TFN along with your ABN. You’ll need to file a separate TFN application. Applying for an ABN without a TFN may slow down the processing of your application. We recommend you obtain your TFN before your ABN.
• If you represent an entity, you can apply for entity TFN along with your ABN registration. Along with your ABN, you can also register about GST and PAYG Withholding.

Na Austrália, o imposto sobre mercadorias e serviços (GST) é cobrado na venda da maior parte de mercadorias, serviços e outras coisas – por exemplo, venda de direitos ou venda de uma determinada propriedade. A taxa do GST está definida nos 10%.
Pode registar-se voluntariamente para o GST apenas se estiver a operar uma empresa ou pretender operar uma empresa e o seu volume de negócios de GST for 75000$ ou menos. Se o volume negócios de GST for superior a 75000$, você é obrigado por lei a registar-se para GST. Se você disponibilizar viagens de táxi ou limusina cobrando taxa, você é obrigado a registar-se para GST, independentemente do valor do volume de negócios de GST.

A retenção de repartição (PAYG) +e um sistema para a retenção de pagamentos que você faz a funcionários e outras empresas para que possam cumprir as suas responsabilidades fiscais no final do ano.

Você terá obrigações de retenção se você:

• for um empregador, ou
• operar um negócio que tenha outros trabalhadores, tais como trabalhadores contratados e fizer acordos voluntários para reter valores nos pagamentos que lhes faz, ou
• fizer pagamentos a outros negócios que não forneçam o seu número comercial Australiano (ABN).

Se fizer pagamentos sujeitos a retenção, você deve:

• registar-se para a retenção PAYG
• reter valores nos salários e outros pagamentos
• apresentar declarações de atividade e fazer-nos pagamentos
• disponibilizar resumos de pagamentos aos trabalhadores
• disponibilizar-nos um resumo anual de retenção de pagamentos PAYG.

Every company is required to appoint a public officer (for tax purposes) within three months of commencing a business.

 

A public officer must be at least 18 years of age, appointed by a company and answerable for all actions on behalf of the company for tax-related purposes. Examples include record keeping and submitting company tax returns. The public officer should be an Australian resident for tax purposes.

Um indivíduo é um residente Australiano para questões fiscais, se o seguinte se aplicar:

• o indivíduo viveu sempre na Austrália
• o indivíduo mudou-se para a Austrália e vive lá de forma permanente
• o indivíduo está na Austrália de forma contínua há seis meses ou mais e a maior parte do tempo esteve: no mesmo emprego e a viver no mesmo local

Uma empresa é considerada como residente na Austrália para questões fiscais, se for aplicado o seguinte:

• registada na Austrália, ou
• não registada na Austrália, mas a fazer negócio na e possui a gestão central e o controlo na Austrália, ou o seu poder de voto é controlado por acionistas residentes na Austrália. Para acionistas, parceiros ou outras entidades associadas, aplicam-se os requisitos de residência individual.

Uma organização sem fins lucrativos é uma organização que não opera visando obter lucros ou ganhos para os seus membros individuais, sejam estes lucros diretos ou indiretos. Isto aplica-se quer a organização esteja a funcionando ou não.

Qualquer lucro obtido pela organização volta à operação da organização para que execute a sua finalidade e não é distribuído por qualquer dos seus membros. .

As organizações sem fins lucrativos operam em muitas áreas da sociedade. Essas áreas incluem: :

• escolas de igrejas
• igrejas
• creches comunitárias
• sociedades culturais
• sociedades de proteção ambiental
• associações de bairro
• museus e bibliotecas públicos
• fundos acadêmicos
• sociedades ciêntificas
• escoteiros
• clubes desportivos
• clubes de salvamento de surf
• clubes de serviços tradicionais.