You apply for an ABN online through the Australian Business Register (ABR). If your application's approved, you get your 11-digit ABN straight away and can register for things like GST immediately. But not everyone's entitled to one: you need to be carrying on or starting an enterprise in Australia, and the ABR can ask for evidence at any time.
That entitlement test is the part most guides skip, and it's the part that gets people refused. An ABN isn't a general ID number for anyone doing a bit of work. It's for businesses and other enterprises, and the ABR is blunt that applying when you're not entitled can lead to prosecution.
Here's who qualifies, how to apply, and what each outcome means.
Are you entitled to an ABN?
The ABR says you're entitled to an ABN if you're:
- carrying on or starting an enterprise in Australia,
- making supplies connected with Australia's indirect tax zone, or
- a Corporations Act company.
An enterprise includes a business, and also activities like running a charity, acting as trustee of a super fund, or renting or leasing property. There's no single test for whether you're running a business, but the ABR looks for signs like these:
| Sign of a business | What it looks like |
|---|---|
| Commercial activity of a reasonable size | You're providing products or services commercially, not as a one-off favour |
| An intention to make a profit | Shown by something like a business plan, unlike a hobby |
| Repetition | You do the activity regularly |
| Organisation | It's systematic and you keep records |
| Industry norms | You run it like other businesses in the same field |
| Know-how | You have relevant knowledge or skill |
If you're not sure whether you need one at all, start with do I need an ABN.
If you haven't started trading yet
You can apply before your first customer, but you'll need to have taken some steps to start. The ABR lists examples of commencement activities:
- advertising, or setting up a social media account or website for the business,
- getting business cards or stationery,
- getting business licences or insurance, such as public liability or professional indemnity,
- leasing premises, or getting equipment or stock,
- issuing quotes or bidding for work,
- talking to business, finance or tax advisers.
You don't need all of them, but the ABR expects at least some, and evidence if it asks.
Employees can't get an ABN for their job
This catches a lot of people. The ABR says you're not entitled to an ABN for work you do as an employee, including as an apprentice, trade assistant or labourer, even if you or your employer call it contracting. An employer shouldn't ask you to get an ABN as a condition of employment.
How to apply
- Check you're entitled using the points above.
- Gather your details. The ABR says your application is processed faster if it can identify you, for example from your tax file number. If you don't have one yet, here's how to get a TFN.
- Start the application on the ABR website. You can save it as you go if you don't have everything yet, though missing information is likely to delay your ABN.
- Answer the questions about your enterprise. They help the ABR decide whether you're carrying on an enterprise.
- Submit and note what you receive: an ABN, a reference number or a refusal number.
What the result means
| You receive | What it means | What happens next |
|---|---|---|
| An 11-digit ABN | You're approved | Print or save the confirmation, and you can register for GST straight away |
| A reference number | The ABR needs to check details or wants more information | It aims to review within 20 business days and will write within 14 days of approving it |
| A refusal number | You've been refused | A letter within 14 days explains why, and your options, including review rights |
While you're waiting on a reference number, you can check ABN Lookup to see whether it's been processed.
Foreign businesses and property investors
Two groups often ask whether they qualify. A business located outside Australia may be entitled to an ABN if it carries on an enterprise in Australia, or one that makes supplies connected with Australia's indirect tax zone. And while renting out an investment property can be an enterprise, the ABR notes that renting out a residential property doesn't generally create GST obligations, so many residential investors may not need an ABN at all.
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A business name is a separate registration, covered in how to register a business name in Australia.
Keeping your details private
Once approved, your details go on the public Australian Business Register. You can ask for certain details not to be disclosed if you have privacy concerns, but normally you apply for the ABN first, so details are public until the request is finalised. Sole traders with exceptional circumstances can apply for the ABN and non-disclosure at the same time.
Once it's issued, see how to check any ABN and read the result.
After you get your ABN
- Keeping your details up to date is now your responsibility.
- You can register for GST and other registrations immediately. Our guide to registering for GST in Australia covers the next step.
- Remember the ABR can run an entitlement review at any time and ask for evidence that you started, or took steps to start, from the date you gave.
- If you stop trading, cancel the ABN rather than leaving it active.
My advice: apply when the business is real, not before. Keep a simple folder of your first steps, like the website, quotes or insurance, so an entitlement review takes minutes rather than days.
Frequently asked questions
How long does it take to get an ABN?
If your application's approved online, you get your ABN immediately. If you get a reference number, the ABR aims to review it within 20 business days.
Who is entitled to an ABN?
People and organisations carrying on or starting an enterprise in Australia, making supplies connected with Australia's indirect tax zone, or Corporations Act companies.
Can I get an ABN as an employee?
No. The ABR says you're not entitled to an ABN for work you do as an employee, even if it's called contracting.
Can I apply for an ABN before I start trading?
Yes, if you've taken steps to start, such as setting up a website, getting insurance or issuing quotes, and can show evidence.
What does an ABN reference number mean?
It means the ABR needs to check details or get more information before deciding. You can check ABN Lookup to see when it's processed.
