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ABN （Australian Business Number）は個人・法人を問わずオーストラリアで事業主が取得する登録番号であり、主に税務申告の際に必要になります。ABR (Australian Business Register)
からオンラインで取得可能です。以下はそのサイトから抜粋しています。ご参考にどうぞ。
What is the Australian Business Number
(ABN)?
The Australian Business Number (ABN) is a unique 11 digit identifier
that makes it easier for businesses and all levels of government to
interact.
When will you use your ABN?
Examples of when you may need to use your ABN include:
● when dealing with the Tax Office (the ABN is
quoted as a reference)
● in the future, when dealing with other government agencies subsection
3 (1) New Tax System (Australian Business Number) Act 1999
● so that other businesses will not withhold tax at the top marginal rate
from payments they make, and
● when supplying goods and services to other businesses (and other entities
carrying on enterprises).
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