ABN (Australian Business Number)

An ABN (Australian Business Number) is the 11-digit identifier the Australian Taxation Office issues to Australian businesses, required on every Australian invoice and used to register for GST once turnover crosses AUD 75,000.

Applies in: Australia

Every Australian business needs an ABN. It is a free, public identifier (verifiable in the ABN Lookup database) that tags every invoice the business issues. Without an ABN on the invoice, the buyer is legally required to withhold 47% of the payment under the "no-ABN withholding" rule, which is the ATO's mechanism for catching unregistered traders.

The ABN is not the same as a GST registration. You can have an ABN and not be GST-registered (typical for sole traders under the AUD 75,000 turnover threshold). Once you cross the threshold, you must register for GST, but the ABN itself stays the same. The invoice changes shape: it now needs to be titled "Tax Invoice" and show the GST amount, while the ABN field stays exactly as before.

Applying is fast. The Australian Business Register issues ABNs online in most cases within minutes, free. The requirement is that you can demonstrate you are carrying on (or starting) an enterprise in Australia. A hobby or one-off sale does not qualify; a genuine business activity (even part-time) does.

Common questions about ABN

Do I need an ABN to invoice in Australia?

Effectively yes, if you want to be paid the full invoice amount. Without an ABN, the buyer must withhold 47% from your payment under the no-ABN withholding rule. The ABN itself does not cost anything and most legitimate Australian businesses can register and have a number within minutes.

What is no-ABN withholding?

If an Australian business pays an invoice without a valid ABN, the ATO requires the payer to withhold 47% of the gross amount and remit it directly to the ATO. The supplier then has to reconcile the withholding through their own tax return. It is the ATO's mechanism for ensuring unregistered traders cannot fly under the radar.

Is an ABN the same as a GST registration?

No. An ABN is the basic business identifier, free and applies to every business. GST registration is a separate decision (or requirement once turnover crosses AUD 75,000) that triggers the obligation to charge GST on taxable sales and to issue Tax Invoices. You can have an ABN without being GST-registered.

Use JupiterInvoice for ABN

ABN on a JupiterInvoice invoice is a field, a label, and an audit trail your buyer can act on without an email back-and-forth.

Invoicing in Australia

How to send a tax invoice in Australia: ABN, GST, BSB and account number, PayID and Osko, SWIFT for international. Built for sole traders an...

Related terms

GST TIN EIN Withholding tax Tax invoice

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