A New Tax System (Australian Business Number) Act 1999
9Applying for an ABN
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9 Applying for an ABN
(1) To get an *ABN, *you must apply to the *Registrar to be registered in the *Australian Business Register.
Note 1: You may apply yourself or someone may apply on your behalf.
Note 2: If you are registered, you will be allocated an ABN and your ABN will be entered in the Register (see subsection 11(1)).
(2) *Your application must be in the *approved form. (3) That form may request, but not compel, *you to provide your *TFN or that of an *associate.
Note: Including a TFN in an application will not be an offence against subsection 8WB(1) of the Taxation Administration Act 1953 (see paragraph 8WB(1A)(a) of that Act).