How to Apply for an Australian Business Number for a New Business

Who can get an ABN for a new business in Australia?

An Australian Business Number is a unique 11-digit identifier used by businesses and organisations in dealings with government, other businesses and the public. Registration is free, but not everyone who applies is entitled to an ABN.

You can be entitled to an ABN if you are carrying on or starting an enterprise in Australia, making supplies connected with Australia's indirect tax zone, or are a company registered under the Corporations Act.

At a glance: applying for an ABN

Do you need to have started trading before applying for an ABN?

No. A new business can qualify while it is still starting, but merely intending to run a business at some unspecified future time is not enough. The ABR expects applicants who have not yet begun operating to have undertaken genuine commencement activities.

Examples include advertising the business, setting up a website or social media account, purchasing business stationery, obtaining licences or insurance, leasing or purchasing premises, buying equipment or stock, issuing quotes, bidding for work, seeking advice from financial or business professionals, applying for finance or buying a business.

You do not have to complete every activity on that list. The important point is that you have actually taken steps toward commencing the enterprise and can provide evidence if the ABR requests it.

What evidence should you keep when starting a business?

The Australian Business Register can conduct an ABN entitlement review when you apply or after an ABN has been issued. During a review, you can be asked to prove that you commenced the business or took steps to commence it from the start date stated in your application.

Useful evidence can include invoices for equipment or materials, quotes issued to potential customers, commercial agreements, leases, finance applications, advertising records, business insurance, licences and evidence of establishing an online business presence.

Keeping these records is particularly important if the business has not yet generated sales when the ABN application is lodged.

Can you get an ABN if you are really an employee?

No. The ABR states that you are not entitled to an ABN for work you perform as an employee, including work as an apprentice, trade assistant or labourer. Calling a worker a contractor does not automatically create ABN entitlement.

An employer should not require an employee to obtain an ABN as a condition of employment. Whether a worker is genuinely operating an independent business depends on the actual working arrangement.

What information do you need for an ABN application?

The exact information depends on the business structure and circumstances. Before applying, you should decide the entity structure and gather the identifying, business and associate information relevant to it.

Identity and entity information

The application may require your TFN and the TFNs of relevant associates such as partners, directors or trustees. You may also need a previous ABN, an Australian Company Number or Australian Registered Body Number and registered agent or adviser information where applicable.

Business start date

You need to state the date from which the ABN is required. The ABR says this should be the date you expect to start business activities, such as purchasing stock. When you apply, this date cannot be more than 6 months in the future.

Business and contact details

You may need to provide the entity's legal name, authorised contacts, associate information, postal and physical addresses, email address, phone number, main business activity and physical business locations.

How much does it cost to apply for an ABN?

There is no government fee to apply for an ABN through the Australian Business Register or the Australian Government Business Registration Service.

Private businesses may offer paid registration assistance, but paying a third-party service is not required to lodge the official ABN application.

Where do you apply for an ABN online?

You can apply or reapply through the Australian Business Register. New businesses can also use the Australian Government Business Registration Service, which combines several government business and tax registrations in one online process.

The Business Registration Service can allow a new business to apply for an ABN together with registrations such as a business name and applicable tax registrations. Each additional registration has its own eligibility rules and, in some cases, separate fees.

How long does it take to get an ABN?

If your application is successful and the Australian Business Register can verify the information immediately, you receive the 11-digit ABN as soon as the online application is completed.

If you receive a reference number instead, the ABR may need to check details or request more information. It aims to review these applications within 20 business days.

If the application is approved after review, the ABR sends a confirmation letter within 14 days. You can also check ABN Lookup to see whether the ABN has been successfully processed.

What happens if the ABR asks for more information?

The ABR may conduct an entitlement review and ask you to substantiate that you were carrying on an enterprise or had genuinely commenced activities from the start date in your application.

Provide the requested evidence promptly and make sure it relates to the actual enterprise for which you applied. The ABR specifically identifies evidence such as recent invoices or quotes, purchases of materials or equipment, business contracts, commercial leases and business finance applications as useful evidence in entitlement matters.

What happens if your ABN application is refused?

If the application is unsuccessful, you receive a refusal number. The ABR also sends a letter within 14 days explaining that the application was refused, the reasons for the decision and the available review rights.

If an ABN has been refused or cancelled and you believe you are now entitled to one, the ABR allows you to reapply online. If you disagree with the decision, you can also use the formal objection process.

How long do you have to object to an ABN refusal?

The Australian Business Register states that an objection generally needs to be lodged within 60 days from the date you received the decision. The objection should explain which decision you disagree with, why you disagree and include evidence demonstrating that you are carrying on or starting a business.

Can you reapply after an ABN has been refused or cancelled?

Yes. The ABR provides an online process to apply or reapply for an ABN. A previous refusal or cancellation does not prevent a new application where you can establish current entitlement.

Reapplying after an ABN has previously been refused or cancelled can result in an entitlement review, so keep evidence demonstrating that the business is operating or that genuine commencement activities have occurred.

What happens after your ABN is approved?

If the application is successful, save or print the ABN confirmation. The entity's details are added to the Australian Business Register and relevant public information becomes searchable through ABN Lookup.

You can then use the ABN for business activities and apply for other registrations for which the business is eligible, including GST where required or voluntarily available under the GST rules.

Do you need to keep your ABN details updated?

Yes. After receiving an ABN, the business is responsible for keeping its Australian Business Register information current. Business.gov.au states that ABN details must be updated within 28 days after you become aware of a change.

A change to the underlying business structure can require a new ABN rather than merely updating the existing registration, so check the ABR rules when changing from one entity structure to another.

Is an ABN the same as a business name or company registration?

No. An ABN identifies an eligible business or organisation for government and commercial dealings. It is separate from registering a company with ASIC and separate from registering a business name.

A new business may need more than one registration, depending on its legal structure, trading name and tax obligations. Those registrations should be handled as separate procedures rather than treating the ABN as a substitute for them.