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.

现收现付 (PAYG) 代扣是一种预扣您支付给雇员及其他企业款项的体系，以便他们履行年度纳税义务。

如果符合以下条件，您将需要承担扣缴义务：

• 是一名雇主，或
• 经营雇有其他工作者的企业，例如合同工及您与之签订自愿协议代为扣缴您支付给他们薪资税款的员工，或
• 向未持有澳大利亚商业编号 (ABN) 的其他企业支付款项。

如果您支付的金额需作代扣，您必须：

• 缴纳 PAYG 代扣款项
• 从工资或其他薪资中代扣金额
• 提交营业报表并支付给我们
• 向您的工人提供付款摘要
• 向我们提供 PAYG 代扣付款摘要年度报表。

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.

如果符合以下条件，个体将视为出于纳税意图的澳大利亚居民：

• 常住澳大利亚个体
• 移居澳大利亚并永久定居澳大利亚个体
• 持续待在澳大利亚六个月或以上的个体，其中大部分时间：任职同一份工作，及住在同一个地方

如果符合以下条件，公司将被认为是出于纳税意图的澳大利亚居民：

• 在澳大利亚注册成立，或
• 并非在澳大利亚注册成立，但是在澳大利亚境内经营且管控中心都位于澳大利亚，或掌控表决权的股东为澳大利亚居民。
• 例如，股东、合伙人或其他实体合作个体达到成为澳洲居民居住年限。

非营利性组织是一个不以获取个体成员收益或利润的组织，不管是间接利益还是直接利益。机构运营或解散的时候必须符合此项标准。

机构所得收益均重新用于机构的运营以实现其目标，而非分配给其成员。

非营利性组织在社会上涉及诸多领域。其中包括：

• 教会学校
教堂
• 社区托儿所
• 文化社团
• 环境保护团体
• 街坊协会
• 公共博物馆及图书馆
• 奖学基金
• 科学社团
• 童子军活动
• 体育俱乐部
• 冲浪救生俱乐部
• 传统服务俱乐部