When you choose your business structure, you will be asked if your business activities will happen in Australia. This means you'll need to consider whether you will be delivering goods to Australia, making them available in the country, or removing them from Australia. It also applies if you plan to bring items into Australia to sell, install, or put together. Additionally, if you’re supplying something that is either delivered in Australia or connected to a business based in Australia, this counts too.
Next, you'll need to indicate whether you have started any work on your business. This means doing something beyond just having an idea. Here are some examples of activities that show you’re getting started:
- Have you offered your services to anyone?
- Have you advertised your business online, like on social media or a website?
- Have you talked to anyone about financing your business?
- Did you apply for a loan or open a business bank account?
- Have you rented office space or bought equipment?
- Did you buy an existing business?
- Have you printed business cards or other promotional materials?
If you’ve done any of these things, you should answer 'yes' to show that you’ve begun your business journey. If not, then it’s okay to select 'no.' This isn’t a trick question; it's just a way for the Australia Business Register to see how committed you are to starting your business. They want to know that you’ve at least made some progress.
The nature of your activity:
When you fill out your application, you'll need to explain what your business does. This is an important step. It's essential to note that if you say you're an apprentice, trade assistant, or labourer, you won't be able to get an ABN because those jobs are considered employment, which means you work for someone else.
To qualify for an ABN, you need to be starting your own business. Here are some examples to help you understand what that might look like:
Select: In the form of a business
If you are an independent contractor, this includes subcontracting/delegating work, being paid on quotes rather than a salary, providing your own equipment or tools, and controlling the work.
As a Taxi and ride-sourcing driver, this means supplying taxi travel under a bailment agreement or providing your own vehicles to earn income.
If you perform any activities in a business context, including those carried out by mutual organisations such as clubs and societies, non-profit organisations, and body corporates under strata title legislation.
Select: Renting or leasing out a residential property
If you intend to rent out a residential property on a regular or continuous basis, however, if you rent a property that is used for residential accommodation, meaning for someone to occupy, you do not need an ABN.
Select: In the form of a licence, lease or other grant of an interest in property
If you regularly or continuously carry out activities in the form of licences, leases or interests in property.
Select: One-off commercial transaction not done in the course of a business
If you do not intend to use the ABN after a one-off activity, such as selling a house, or something else that will bring in the expectation of profit. If you select this one, you are not entitled to an ABN.