The Australian Business Number System is a single number identification scheme for an enterprise's total dealing with Governments (State, Federal and Local).
The Australian Business Number is the identification reference number for all GST related matters.
This paper is presented in three pages, under the headings:
- Overview
- Must Have ABN To Register For GST
- Entitled To An ABN
- "Entity" For ABN Purposes
- Meaning Of Entity
- "Enterprise" For ABN Purposes
- Activities Not Enterprise
- Quoting Of ABN
- Australian Company Number
- Residential Property Owners And ABN