ABN
Category: registration
Australian Business Number — an 11-digit identifier for businesses in Australia.
ABN (Australian Business Number) is an 11-digit identifier issued by the Australian Business Register (ABR) to businesses operating in Australia. An ABN is required to register for GST, claim GST credits, and issue tax invoices. Foreign sellers meeting the AUD 75,000 annual turnover threshold must register for Australian GST and obtain an ABN or use a simplified GST registration for non-resident businesses.
Examples
- • A Chinese seller on Amazon Australia with sales above AUD 75,000 must register for Australian GST; they can use a simplified non-resident registration without an ABN.
- • Sellers with an ABN must issue tax invoices to Australian business buyers, showing the ABN, GST amount, and total including GST.
- • Low-value imported goods (≤AUD 1,000) sold by foreign sellers to Australian consumers are subject to GST at the point of sale.