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This Practice Statement outlines the Registrar's policy on the registration of entities in the Australian Business Register (ABR).

The Registrar registers an entity [1] in the ABR in order to allocate a single unique identifier, the Australian business number (ABN), so that an entity can easily and reliably identify itself in the following circumstances [2] : • to other businesses • to all levels of Australian government • for any Commonwealth purpose.

All legislative references in this Practice Statement are to the A New Tax System (Australian Business Number) Act 1999 (ABN Act), unless otherwise indicated.

The Commissioner of the Australian Taxation Office (ATO) is the Registrar of the ABR. [3]

The Registrar has the general power of administration [4] of the ABN Act.

We must register [5] an entity in the ABR where the following conditions are met: • the entity applies in the approved form [6] • we are satisfied that the entity is entitled to an ABN, or is likely to be entitled by the date specified in the application • we are satisfied that the entity's identity and the identity of any of its associates has been established • the entity is not already registered in the ABR.

We register an entity in the ABR by allocating an ABN to the entity and by entering certain details about the entity in the ABR. [7]

To be entitled to an ABN [8] , an entity: • must be carrying on an enterprise in Australia, or • in the course of carrying on an enterprise, make supplies connected with the indirect tax zone [9] , or • must be a body registered as a company under the Corporations Act 2001, but • cannot be a limited registration entity for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 [10] (GST Act).

We cannot refuse or cancel a registration where the entity is conducting an enterprise in contravention of another law. This is because the definition of enterprise does not exclude unlawful activities.

An ABN is not compulsory and we cannot compel an entity to register in the ABR. However, there may be consequences of not having an ABN, such as payments to the entity being subject to 'no ABN withholding' tax under the pay as you go system. [11]

An entity or their agent can apply for an entity to be registered in the ABR. [12]

An agent can either be a registered tax agent [13] or any other person authorised by the entity to act on its behalf.

In the absence of evidence or facts to the contrary, we accept that a minor (aged 14 years or over) has the capacity to make decisions in relation to making an application to be registered in the ABR. Where the person is less than 14 years old, their parent or guardian must sign an approved application form on their behalf.

We will accept an application that is substantially complete [14] if satisfied from the information supplied that the entity is entitled to be registered in the ABR.

Where an entity does not provide all necessary information, we will: • stop the entity proceeding any further in the online application process • refuse the application, or • request further information or documents within a designated timeframe.

The application will be refused where an entity has provided information and documents, but we are still not satisfied that [15] : • the information is true and correct • the identity of the entity and its associates has been established, or • the entity is entitled to an ABN.

We may request an entity to provide specific information or documents to establish the identity of the entity or its associates whose details are requested in the approved application form. [16]

The application form requests but does not compel the applicant to provide the tax file number (TFN) of the entity and the TFN of any of its associates. [17] This information is used to verify the identity of the entity and any of its associates. This occurs by matching the TFN and other personal details supplied in the application form against information held in the ATO Client Register.

Where an applicant does not provide the TFN of the entity and any of its associates, we will request other details such as the name, date of birth and residential address of the associates. This information will be used to locate a TFN in the ATO Client Register.

Where a TFN is not supplied or details of the applicant cannot be matched against information held in the ATO Client Register, the Registrar will refuse the application (see paragraphs 29 to 32 of this Practice Statement).

An entity is not entitled to have an ABN for a period prior to coming into existence.

For example, a company commences to exist when it is registered with the Australian Securities and Investment Commission under the Corporations Act 2001 and allocated an Australian company number. [18]

We set the date of effect of registration. [19] It may be a date that is: • specified by the entity • determined by us.

Depending upon the circumstances of the entity, the date of effect may be: • the date on the application • a date that pre-dates the application • a future date (not more than 6 months in the future).

When setting the date from which an entity is registered in the ABR, we must consider the following factors: • the date the entity came into existence • whether the entity is entitled to an ABN • the reasons why an entity may be requesting a date of effect that is prior to the date of its application for registration in the ABR • where an entity is requesting a future date for the date of effect of its registration, whether the entity would likely to be entitled to an ABN by that date • the date the ABN Act came into force. [20]

If an entity does not agree with the date of effect of its registration, it can lodge an objection against that decision. [21]

We must give the entity a written notice [22] that contains: • the fact the entity has been registered • the ABN of the entity • the date of effect of the registration • any other details entered in the ABR in relation to the entity.

We must send the written notice as soon as is practicable after registering an entity in the ABR.

We will refuse an application for registration where: • the application is not in the approved form • we are not satisfied that the entity is entitled to an ABN or likely to be entitled by the date specified in the application • we are not satisfied as to the identity of the entity or its associates • the entity is already registered in the ABR.

When we refuse an application for registration, the entity is not: • issued with an ABN • registered in the ABR.

We must give the entity written notice as soon as practicable after we have refused the application. It must contain the reason for the refusal and the entity's review and objection rights. [23]

If an entity does not agree with the refusal decision, it can lodge an objection against that decision. [24]

Where we have not made a decision about an entity's application for registration within 28 days of the application being made, the entity may give us written notice that it wishes to treat the application as if it has been refused. [25] The application is taken to have been refused by us on the day that the applicant gives notice to us. [26]

This allows the entity to object to the refusal decision.

If we request further information or documents, the 28-day period does not include the period commencing on the day of the request and concluding on the day that the entity gives the information or documents to us. [27]

Where we cancel an entity's registration in the ABR, the entity ceases to have an active ABN. The record remains in the ABR and displays the date of effect of the ABN cancellation.

In the future the entity may wish to reapply for their ABN. To do so, it needs to: • make sure that it is the same legal entity and not a restructured entity • lodge a new application to be registered in the ABR • establish their identity and that of their associates • establish their entitlement to an ABN.

Once we are satisfied the entity can be registered in the ABR, the previously allocated ABN will be activated with a new date of effect. We will give the entity a written notice of its registration in the ABR (see paragraphs 27 to 28 of this Practice Statement).

An entity must give us an address for service of notices. [28] The address must be one of the following: • physical address • postal address • electronic address.

We may give a written notice to a registered entity at the address for service of notices held in the ABR. [29] This may be done by: • delivering it to the person personally • leaving it at the address for service • sending it to the address for service via pre-paid post • sending it to the electronic address.

A notice that has been posted will be deemed to have been served on the entity at the time that it would be delivered in the ordinary course of the post (unless proven otherwise). [30]

We are able to communicate electronically with an entity where the entity consents [31] to information being given to them electronically and the entity can subsequently retrieve the notice. [32]

Once an entity is registered in the ABR and allocated an ABN, it will use that same ABN for each enterprise [33] it carries on. It is the entity, not the individual enterprises, that is entitled to have an ABN.

Where an entity applies for registration in the ABR and also applies to be registered for goods and services tax (GST), the ABN that is issued is also the GST registration number.

An entity does not have to have an ABN to obtain a GST registration. Where an entity only has a GST registration, the Registrar must record the date of effect of the GST registration and the date of effect of the GST cancellation in the ABR.

For more information, refer to: • Law Administration Practice Statement PS LA 2016/3 The cancellation of registrations in the Australian Business Register • Law Administration Practice Statement PS LA 2016/4 Maintaining the Australian Business Register • Law Administration Practice Statement PS LA 2016/5 The disclosure of information held in the Australian Business Register • Miscellaneous Tax Ruling MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number • Proving your identity .