Established Since 1988

How to apply for ABN, GST, PAYG, TFN and AUSkey


It's free to apply online for an Australian business number (ABN) with the Australian Business Register (ABR) www.abr.gov.au. To be entilled to an ABN you must be carrying on an enterprise in the form of a business. Possible business structures:

  • Individual/Sole trader
  • Partnership
  • Company
  • Trust
  • Superannuation entity
  • Deceased estate

Although everybody can apply, only those who are entitled will get an ABN. Your application will be refused if you are not entitled. Apprentices, trade assistants, labourers and other types of employees are not entitled to an ABN. Businesses are responsible for determining whether a worker is an employee or contractor.

If your application is successful you can apply for other registrations (see below) mostly at the same time, saving you time, as some information will be pre-filled for you.

AUSkey: AUSkey is a secure login that identifies you when you use participating government online services on behalf of a business. You will only be able to register for the first administrator AUSkey if you are listed as an eligible associate of the ABN.

Goods and services tax (GST): GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in the indirect tax zone. You must register for GST if your business GST turnover is $75,000 or more, or $150,000 for non-profit organisations. All taxi drivers must apply regardless of turnover. If your turnover is less than $75,000, GST is optional.

Pay as you go withholding (PAYG): PAYG is a system for withholding amounts from payments you make to employees and businesses so they can meet their end-of-year tax liabilities. You will have withholding obligations if you have employees, contractors which have entered into voluntary agreements to withhold amounts from payments you make to them, or payments to businesses that do not quote their ABN. See www.ato.gov.au/Business/PAYG-withholding/ .

Tax file number (TFN): If you are an Australian resident you can apply for a free TFN online at www.ato.gov.au . Within 30 days of completing the online form you must have an interview at a participating Australian Post Office, bringing with you a printed out copy of your online form and identification. If you are not an Australian resident you can find the correct procedure on the ato website.

 

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