Australian Business Number
- GST (eg to claim GST credits)
- The Diesel and Alternative Fuels Grants Scheme
- Luxury Car Tax
- Wine Equalisation Tax
- Applying for an endorsement as a deductible gift recipient
- Applying for an endorsement as an income tax exempt charity
NOTE: You can also use an ABN to interact with the ATO on the PAYG system and Fringe Benefits Tax. To qualify for an ABN, you must be a company registered under Corporations Law in Australia or a business entity carrying on an enterprise in Australia.
You will need an ABN if:
- Your GST turnover is $75, 000 or more
- You are a nonprofit organisation with a GST turnover of $150, 000 or more
- You need to be endorsed as a gift deductible recipient
- You need to be endorsed as an income tax exempt charity
MORE: See the ABN Essentials section of the ATO website.
