ABN Resources
Note: The first section of this page provides links to the Austlii database. Links to the official Federal Register of Legislation database are included in the last section. I have placed the Austlii links first as that database appears more complete and up-to-date. It is also easier to navigate on a mobile device. This page also includes links to Australian Taxation Office resources.
Key Legislation & Regulations
-
ABN Act
A New Tax System (Australian Business Number) Act 1999
-
ABN Regulations
A New Tax System (Australian Business Register) Regulations 2020
-
No ABN Withholding
Short cut to section 12-190 in Schedule 1 of the Tax Admin Act.
-
Tax Admin Act
Taxation Administration Act 1953.
ATO Resources
-
ABN Rulings
See the “Administration” topic and select Australian Business Numbers
-
No ABN - Statement by a Supplier
ATO suggested form (not compulsory)
Federal Register of Legislation Links
-
ABN Act
A New Tax System (Australian Business Number) Act 1999
-
ABN Regulations
A New Tax System (Australian Business Register) Regulations 2020
-
No ABN Withholding
Short cut to section 12-190 in Schedule 1 of the Tax Admin Act.
-
Tax Admin Act
Taxation Administration Act 1953.