Applying for GST, PAYG and business name for your client
To save time you're able to apply for other business registrations as a part of your client's Australian business number (ABN) application. If you want to apply for your client at a later stage, you need to register directly with the relevant government agency.
If your client's application is refused, you won't be able to apply for other business registrations.
Goods and services tax
Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.
Although not mandatory, you will be asked for your client's business banking details when applying for GST at the same time as an ABN.
Pay as you go withholding
Payers may need to withhold amounts from payments they make and send the withheld amount to the ATO. Payers may need to withhold amounts from payments to their:
- other businesses
- other payees.
If your client doesn't or can't apply for their business name at the time they register for an ABN, they'll need to register with the Australian Securities and Investments Commission (ASIC). Your client's can carry on a business in their own name if they don't change or add anything to their name.
Business names are not to be confused with the term 'trading name'.
If your client is still using a trading name, they need to register a corresponding business name. Trading names will not be displayed in ABN Lookup from 31 October 2025.