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.