ABN for businesses outside Australia

Non-residents may be entitled to an Australian business number (ABN) if they're:

For more information, see:

  • GSTR 2000/31 Goods and services tax: supplies connected with Australia – ATO Legal database
  • GSTR 2006/9 Goods and services tax: supplies – ATO Legal database

Applying for an ABN

You can apply for an ABN online.

When you submit your application, record the reference number you receive. You'll need it when sending documents or contacting us. 

If you lose your reference number, you will need to lodge a new application. This will delay the approval as it creates a duplicate application which requires manual intervention. 

Non-residents must meet the requirements for providing evidence of their identity for ABN registrations.

When you apply for an ABN, we will ask you to provide an Australian Tax File Number (TFN). Providing a TFN isn't required by law but not providing it may result in delays. 

If you didn’t provide a TFN in your application, follow this checklist to provide proof of your identity.

You must complete the checklist within 43 days of your online application being submitted.

You can print this page to prompt you as you work though the checklist.

Step Action
1 Prepare a statement of your business activities in Australia
2 Provide proof of identity (POI) documents
3 Complete a cover sheet
4 Mail your POI documents and the cover sheet to us

1. Provide a statement of your business activities in Australia

Write a brief statement describing your business activities in Australia. Indicate if these activities only involve making purchases in Australia. 

If you have a place of business in Australia, include details of your main business location and its mailing address.

Provide all information in English. If the statement is translated, the information must be certified as a true and correct copy by an authorised translation service (see Getting certified documents).

2. Provide proof of identity documents

The proof of identity (POI) required differs depending on whether you are an:

  • individual non-resident
  • company
  • trust
  • partnership.

See Proof of identity for non-residents for more information.

3. Complete a cover sheet for your POI documents

When you send your POI documents, you must also include a completed Non-resident ABN application – certified identity documents cover sheet.

Include your ABN application reference number on the cover sheet so we can match your documents with your application. 

If the cover sheet isn’t included it can cause delays in processing your application, including cancellation of the application.

4. Mail your statement, POI documents and cover sheet to us

Mail the statement of business activity, certified copies of POI documents and cover sheet to 

Non-resident Registrations Team
PO BOX 3373
PENRITH  NSW  2740  AUSTRALIA

If you are sending the information by courier, the address is:

Non-resident Registrations Team
913 Whitehorse Road
BOX  HILL  VIC  3128  AUSTRALIA

Limited registration entities

If you previously elected to be a limited registration entity (LRE) and have registered for simplified GST, your simplified GST registration will need to be revoked before we can process an ABN and full GST registration.

To revoke your simplified GST registration, you'll need to provide us with:

  1. your name and ATO reference number (ARN)
  • the effective date of revocation of election to be an LRE
  • the reason for revocation of election to be an LRE.

You can send this by:

You can also phone us.

Phone the ABR

You can phone us to discuss your application.

For more information, visit Foreign residents doing business in Australia on the ATO website.

 

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