Applying for GST, PAYG, business names and trade marks

To save time you can apply for other business registrations as a part of your Australian business number (ABN) application.

If you need to apply for business registrations separately, you need to register directly with the relevant government agency.

If your application is refused, you won't be able to apply for other business registrations.

You may face prosecution or criminal charges if you apply for an ABN, register for Goods and services tax (GST) and claim GST refunds when you’re not entitled.

For more information, see:

Goods and services tax

GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.

For more information, see Register for GST.

Pay as you go withholding

As a payer, you may need to withhold amounts from payments you make and send the withheld amount to the ATO. You may need to withhold amounts from payments to your:

  • workers
  • other businesses
  • other payees.

For more information, see Register for pay as you go withholding.

Business name

Most business will need to apply for a registered business name with the Australian Securities and Investments Commission (ASIC). You can carry on a business in your own name if you don't change or add anything to your name.

Business names are not to be confused with the term 'trading name'. See Business and trading names.

If you are still using a trading name, you need to register a corresponding business name. Trading names will not be displayed in ABN Lookup from 31 October 2023.

Registered trade mark

A trade mark legally protects your brand and helps customers distinguish your products and services in the market.

For more information on intellectual property and to check the availability of your trade mark, visit IP Australia and use the TM Checker.

Last modified
7 Jun 2023