Document ID: chunk:federal_register_of_legislation:C2024C00523:section:8
Version: federal_register_of_legislation:C2024C00523
Segment Type: section
Provision Reference: s 8
Character Range: 7659–8254

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.