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Australian Business Number (ABN) scheme


Description of organizations covered by the coding system: The purpose of the ABN is to uniquely identify business entities in Australia. Business entities in the scheme include: Organizations incorporated under law including Companies. Unincorporated organizations including Trusts, Partnerships, Charities, Unincorporated Associations, Sole Traders and Government bodies The ABN will only be allocated to entities who are carrying on an enterprise of some form. It will not be allocated to hobbyists for example. The primary application area will be both business to business and business to government interactions. The ABN is the identification number to be used for Good & Services Tax (GST) compliance of business to business interactions and is required to be quoted on invoices. The ABN will also become the single identifier for business to government interactions providing a one-stop-shop for changes to business identification details.

Notes on use of the code: The ABN is established by: A New Tax System (Australian Business Number) Act 1999, enacted by the Australian Parliament. The scheme is expected to last for at least 100 Years without reallocation of identification numbers.

Creation date:

December 2000

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Tree display Parent OID: identified-organization(3) First sibling OID: 2 Previous sibling OID: 150 Next sibling OID: 152 Last sibling OID: reserved(9999)
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