The Australian Business Number (ABN) provides a single identifier when dealing with the tax office or other government departments and agencies. You need an ABN when interacting with the ATO regarding:

• GST (eg to claim GST credits)
• Luxury Car Tax
• Applying for an endorsement as a deductible gift recipient
• Applying for an endorsement as an income tax exempt charity

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:

• You are an individual starting or carrying on an enterprise, such as a Sole Trader
• 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

If you are engaged to carry out activities as an employee you are not required to have an ABN.