CTHIn ForceAct
A New Tax System (Australian Business Number) Act 1999
8Are you entitled to an ABN?
Start here
Get a plain-English read of 8
Turn the raw legal text into a practical explanation grounded in A New Tax System (Australian Business Number) Act 1999.
#### 8 Are you entitled to an ABN?
(1) \*You are entitled to have an Australian Business Number (\*ABN) if:
(a) you are \*carrying on an \*enterprise in \*Australia; or
(b) in the course or furtherance of carrying on an enterprise, you make \*supplies that are \*connected with the indirect tax zone.
Corporations Act companies
(2) A \*Corporations Act company is entitled to have an Australian Business Number (\*ABN).
Limited registration entities
(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) is not entitled to an \*ABN.