Commonwealth Consolidated Acts

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 8

  (1)   * You are entitled to have an Australian Business Number ( * ABN) if:

  (a)   you are * carrying on an * enterprise in * Australia; or

  (b)   in the course or furtherance of carrying on an enterprise, you make * supplies that are * connected with the indirect tax zone.

Corporations Act companies

  (2)   A * Corporations Act company is entitled to have an Australian Business Number ( * ABN).

Limited registration entities

  (3)   However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ) is not entitled to an * ABN.