Your organisation must have an ABN if you are:
- required to register for tax obligations
- seeking endorsement as a registered charity for tax concessions
- seeking endorsement as a deductible gift recipient (DGR)
To comply with your organisation's tax obligations, your organisation may need to register for:
- goods and services tax (GST)
- fringe benefits tax (FBT)
- pay as you go (PAYG) withholding
- fuel tax credits
- a tax file number if you are required to lodge income tax returns.
See also:
Get an ABN
When you apply for your ABN you will be asked to identify your organisation’s entity and organisation type. Selecting the correct entity or organisation type is important. If you select the incorrect option on your application, you may need to apply for a new ABN for your organisation.
For example, if your organisation is a single entity, it should register for one ABN, regardless of the number of enterprises that it carries on. With the exception of a partnership arrangement, if your club or charity is a collection of separate entities carrying on one or more enterprises, each entity in your organisation should register for a separate ABN.
If your organisation is a subsidiary of a governing body, we advise that you discuss ABN registration with your governing body.
Next steps:
- Apply electronically through the Australian Business RegisterExternal Link
- Apply on a paper form – ABN registration for companies, partnerships, trusts and other organisations (NAT 2939) – which is available by phoning 13 92 26.
- Set up Digital ID and Relationship Authorisation Manager (RAM)
- ABN registration – selecting your entity and organisation type