s 8
In forceAre you entitled to an ABN?
Part 2Registering for ABN purposes
Division 4Registration
8 Are you entitled to an ABN?
(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.
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