Australian business number (ABN)

ABN registration for companies, partnerships, trusts and other organisations (see note 1)

Subsection 9(2) of the A New Tax System (Australian Business Number) Act 1999.

For accounts other than ABN the following references apply:

Section 25-1, section 25-5 and subsection 27-10(1) of the A New Tax System (Goods and Services Tax) Act 1999.

Subsection 202B(2) of the Income Tax Assessment Act 1936.

Subsection 16-140(2) and paragraph 426-15(2)(a) of Schedule 1 of the Taxation Administration Act 1953.

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ABN registration for individuals (sole traders) (see note 1)

Subsection 9(2) of the A New Tax System (Australian Business Number) Act 1999.

For accounts other than ABN the following references apply:

Section 25-1, section 25-5 and subsection 27-10(1) of the A New Tax System (Goods and Services Tax) Act 1999.

Subsection 202B(2) of the Income Tax Assessment Act 1936.

Section 16-140 of Schedule 1 to the Taxation Administration Act 1953.

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Application for ABN registration for superannuation entities (see note 1)

Subsection 9(2) of the A New Tax System (Australian Business Number) Act 1999.

For accounts other than ABN the following references apply:

Section 25-1, section 25-5 and subsection 27-10(1) of the A New Tax System (Goods and Services Tax) Act 1999, and paragraph 19(4)(a) of the Superannuation Industry (Supervision) Act 1993.

Subsection 202B(2) of the Income Tax Assessment Act 1936.

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Application for ABN registration for government organisations

Subsection 9(2) of the A New Tax System (Australian Business Number) Act 1999.

For accounts other than ABN the following references apply:

Section 25-1, section 25-5 and subsection 27-10(1) of the A New Tax System (Goods and Services Tax) Act 1999.

Subsection 202B(2) of the Income Tax Assessment Act 1936.

Section 16-140 of Schedule 1 to the Taxation Administration Act 1953.

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Application to cancel registration

Section 18 of the A New Tax System (Australian Business Number) Act 1999.

Sections 25-50, 25-55, 25-57, 54-70 and 54-75 of the A New Tax System (Goods and Services Tax) Act 1999

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Change of registration details

Paragraph 14(2)(b) of A New Tax System (Australian Business Number) Act 1999.

Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.

Subsection 8AAZLH(2) to the Taxation Administration Act 1953.

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