An ABN (Australian Business Number) is a unique 11-digit number that identifies your business to the government, other businesses and the public. It is free to register, and you apply online through the Australian Business Register. General information, not tax advice; confirm your situation with the ATO or a registered tax agent.
Who needs an ABN?
You need to be running a business or other enterprise to get one, and not everyone needs one. A hobbyist is not eligible, while a business can apply. Most businesses need an ABN, and you need one to register for GST. Companies need an ACN from ASIC before they can get an ABN.
Without an ABN, businesses paying you generally have to withhold 47% from payments, although a hobbyist selling to businesses can use a Statement by a supplier form. That rule matters more for contract work than for marketplace sales, but it is one reason sellers with real turnover get an ABN.
How do you apply?
Apply on the ABR website. Have your business structure, proof of identity, and details of your business activities and associates ready. If the application is complete you learn the result when you finish the form; if it needs review, a reference number is issued and reviews can take 20 business days. Update your ABN details within 28 days of becoming aware of a change.
An ABN is not a tax file number. All businesses need a TFN; sole traders can keep their individual TFN, while partnerships, companies and trusts need a separate business TFN.
How does an ABN fit with Amazon.com.au?
Amazon's registration guide asks for an ABN (11 digits) or ACN in the company registration field. Individuals or unincorporated businesses can choose "None, I am an individual". The same guide lists an ABN or ACN extract, or GST registration, among the documents that verify a business.
The full registration walk-through is in ABN for an Amazon seller in Australia. An ABN does not by itself register you for GST; that is a separate step covered in GST in Australia, and the reporting that follows is explained in BAS.
What an ABN is not
Business name registration is separate and, for a sole trader, optional. ASIC charges A$47 for one year or A$108 for three years. A business name or company name does not protect your brand either; for that you need a trade mark, see IP Australia trade marks.
If you cease trading as a sole trader, cancel the ABN and business name within 28 days.
Next step
If your ABN, GST and Amazon registration are in place and you want help running the account, Blooprint offers Amazon account management for Australian sellers.