Fillable Printable Application for ABN Registration for Individuals (Sole Traders)
Fillable Printable Application for ABN Registration for Individuals (Sole Traders)
Application for ABN Registration for Individuals (Sole Traders)
IN CONFIDENCE – when completed
Page 1
NAT 2938–05.2006
Application for ABN registration
for individuals (sole traders)
Complete this application if you are a sole trader who
needs an Australian business number (ABN)
SHEET 1 OF 3Initial sheet here
Before completingthisapplication checkthatyou are entitled toan ABN
You ARE NOT ENTITLED to an ABN if any of the following statements are true.
Your activity is carried out as an employee or in connection with earning payment as a company director,
office holder or under a labour hire arrangement.
An employee is a person who receives a salary or wage in return for work or services rendered.
You are not considered an employee for ABN registration purposes if you have your own business but also receive
a salary or wage from an activity related to your business.
Your activity is a private recreational pursuit or hobby.
Your activity is conducted as a member of a local government body, for example, as an elected member of a city,
town or shire council.
You ARE ENTITLED to an ABN if all of the following statements are true.
Your activity is carried out in the:
■
form of a business
■
nature of trade, or
■
form of a regular or continuous grant of a lease, licence or interest in property.
Your activity is carried out in Australia or you make supplies that are connected with Australia.
You have a reasonable expectation that a profit will be made from your activity.
If you want to discuss your entitlement to an ABN phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.
29380506
■Use the instructions to help you complete this application.
■
Use a black pen and BLOCK LETTERS.
■
Read ‘Instructions to help you complete this application’.
See instructions page 2
■
Place in ALL applicable boxes.
X
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See ‘Proof of Identity’ on page 4 of the instructions
4Do you have a tax file number?
No
Have you applied for a tax file number?
Yes
Please provide the tax file number.
(You are not required by law to quote a tax file number, but not quoting it may increase the
risk of administrative error or delay this registration.)
No
Yes
You must provide documents to prove your identity.
These must be supplied with this application.
Section A: Sole trader information
1 What is your name?
Family name
First given nameOther given name/s
FemaleMaleSex:
Title: MrMrsMissMsOther
Date of birth
DayMonthYear
2 What is your trading name?
Your trading name is the name you trade under, or that you are known as by your suppliers or customers.
It may be the name that is used in advertising and on business cards. You may have registered this name with
other government departments.
As above If your trading name is the same as your name, cross this box.
3 Do you have more than one trading name?
NoYes
Provide details of the additional trading names on a separate sheet of paper.
Please ensure that any separate pages include the name of the sole trader applying for this ABN.
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SHEET 2 OF 3Initial sheet here
29380606
See instructions page 4
6 Where is your main business location or address?
This must be a street address, for example, 123 Smith St.
This cannot be a post office box number, roadside mailbag, roadside delivery or other delivery point address.
This can be a home address if you operate a home-based business.
Suburb/town/locality
Country if outside Australia
State/territoryPostal code
Section B: Phone and address details
5 What are your contact phone numbers?
Please provide at least one phone number.
Business hours phone numberAfter hours phone number
Mobile phone numberFax number
See instructions page 5
8 What is your email address for correspondence?
Please use BLOCK LETTERS and print one character per box. Provide only ONE email address.
Suburb/town/locality
Country if outside Australia
State/territoryPostal code
7 What is your postal address for service of notices and correspondence?
This is the address where government departments and agencies will send notices and correspondence.
As above If your postal address is the same as the business address, cross this box.
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Section C: Online (internet) services
Going online is a fast, convenient and secure way to do business with us. We offer a range of online
services to make it easier for businesses to comply.
You can go online to lodge and revise activity statements, perform certain superannuation transactions,
request payment summary report information, update your ABN details on the Australian Business Register
and access the Business Portal.
Some sole traders must register for the Tax Office’s online services.
See instructions page 5
9 Do you wish to register for access to the Tax Office’s online services for business?
No
Yes
You must provide an email address at question 8. You will be sent a
CD-ROM and more information about your online services registration.
See instructions page 5
See instructions page 5
Section D: Contact details
10 Give details of any person (other than yourself) you wish to nominate
as an authorised contact person.
If you are the only contact go to Section E: Reason for application.
Provide details of a person who may be contacted for further information. They must be
authorised to make changes or update information on your behalf, for example your tax agent.
Family name
Preferred name
Position held
Title: MrMrsMissMsOther
Business hours phone number (a contact number MUST be provided)
Mobile phone number
After hours phone number
Fax number
Email address of contact person (please use BLOCK LETTERS)
Preferred language, if other than English. We may not be able to speak to the contact person in their preferred language.
12 Do you want to nominate other contact people?
No
Yes
Provide details of the additional contact people on a separate sheet of paper.
Please ensure that any separate pages include the name of the sole trader applying for this ABN.
11 If your tax agent is your authorised contact, provide their registration number.
This number may be found on an income tax return prepared by the tax agent.
If this number cannot be found, leave this blank.
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29380706
SHEET 3 OF 3Initial sheet here
Section E: Reason for application
See instructions page 5
13 Why are you applying for an ABN? (select ONE reason only)
New business in Australia
You have set up, or are about to set up, a new
business and have never had an ABN using
the same business structure in Australia.
Is this your first time in business in Australia?
NoYes
Contractor or subcontractor
You are contracting or subcontracting your
services.
Is this your first time working as a self-employed
contractor or subcontractor in Australia?
NoYes
To receive payment for services
You need an ABN to receive payment for
services.
Is this your first time working as a self-employed
provider of services in Australia?
NoYes
Other circumstances – only select this
reason if none of the above apply.
Please provide details below
Bought existing business
You have bought or taken over an existing
business.
Is this your first time in business in Australia?
NoYes
What is the previous owner’s ABN?
Recommenced business
You have recommenced in business as a
sole trader.
What ABN was used previously?
Change in business structure
The legal structure of your business
has changed, for example, from a
partnership to a sole trader.
What ABN was used previously?
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17 In which states or territories do you have business locations? (Place in ALL applicable boxes)
X
Queensland
Australian Capital TerritoryNorthern TerritoryTasmaniaSouth Australia
VictoriaNew South WalesAllWestern Australia
Section F: Business activity details
See instructions page 6
14 From what date do you require an ABN?
■This date should be when you start setting up the business, not when
you start trading.
■If the date is in the future, you will not receive your ABN until that date.
The date cannot be more than six months into the future.
DayMonthYear
15 If you intend for your business activity to be for less than three
months, on what date do you expect to cease business?
If you register for GST, you will need to complete monthly activity statements.
DayMonthYear
16 Do you have more than one business location in Australia?
NoYes
Go to question 18
See instructions page 7
19 Describe the main activity from which you derive the majority of
your business income.
Also describe the main goods produced or the main services provided.
20 Do you operate an agricultural property?
An agricultural property is land where the breeding, keeping,
cultivation or growing of animals, crops, fruit or vegetables
(except forest trees or marine life) is undertaken.
NoYes
See instructions page 6
Education and
training
Health care and
social assistance
Arts and recreation
services
Other services
Transport, postal and
warehousing
Information media and
telecommunications
Financial and
insurance services
Rental, hiring and
real estate services
Professional, scientific
and technical services
Electricity, gas,
water and waste
Construction
Wholesale trade
Retail trade
Accommodation
and food services
Manufacturing
Agriculture
Forestry
Fishing (including
aquaculture)
Mining
18 What is the main industry that you operate in? (Place in ONE box only)
X
Administrative and
support services
Public administration
and safety
21 Are you a resident of Australia for tax purposes?
NoYes
Section G: Taxation details
See instructions page 8
22 Do you want to be registered for any of the following?
(Place in ALL applicable boxes)
X
Fringe benefits taxLuxury car tax
Wine equalisation tax
See instructions page 8
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23 Are you required by law to register for GST?
You are required to register if you:
■
are carrying on an enterprise and its annual turnover is $50,000 or more (see question 26)
■
supply taxi or limousine travel for fares
■
are a representative of an incapacitated entity (where the incapacitated entity is registered or required to be registered), or
■
are a resident agent acting for a non-resident (where the non-resident is registered or required to be registered).
No
Yes
Go to question 25
Section H: Goods and services tax (GST)
You cannot register for GST if you are not carrying on an enterprise.
Some sole traders are required by law to register, while others may choose to voluntarily register for GST.
It is recommended that you read GST guide for small business (NAT 3014) if you are unfamiliar with GST.
See ‘Useful products and services’ on page 15 of the instructions for information on how to obtain this guide.
See instructions page 9
24 If you are not required to register for GST, are you
volunteering to register?
If you are not required by law to register for GST you can choose to register voluntarily if you are carrying
on an enterprise, or intend to carry on an enterprise, in the near future.
No
Go to section J: Pay as you go (PAYG) withholding
Yes
25 What is your date of registration for GST?
When you are required by law to register for GST, your date of registration is the date when:
■your annual turnover met or exceeded the threshold turnover of $50,000
■you commenced supplying taxi or limousine travel for fares
■you commenced representing an incapacitated entity, or
■you commenced in your capacity as a resident agent for a non-resident.
Where you are volunteering to register for GST, you may choose your date of registration.
The date of registration for GST cannot be before the ABN registration date provided at question 14.
DayMonthYear
26 What is your annual turnover?
Your annual turnover is the greater of your current and projected annual turnovers, which are calculated as:
■
current annual turnover is the value of all supplies made or likely to be made in the current month plus the previous 11 months
■
projected annual turnover is the value of all supplies made or likely to be made in the current month plus the next 11 months.
$0 to $49,999
$50,000 to
$99,999
$100,000 to
$1 million
$1,000,001 to
$19,999,999
$20 million and over
You must select ‘monthly’ at question 27, register for online services
at question 9, and provide an email address at question 8.
(Place in ONE box only)
X
See instructions page 9
28 Do you intend to account for GST on a cash basis or a
non-cash (accrual) basis?
There are two ways for accounting for GST. They are:
■
cash basis – accounting for GST on a cash basis means you account for the GST for your sales when you receive payment for them
■
non-cash (accrual) basis – accounting for GST on a non-cash basis (accruals) means that you will account for GST on your sales
when you have issued an invoice or received any part of the payment, whichever occurs first.
Not all sole traders are allowed to account for GST on a cash basis.
You must read page 10 of the instructions before nominating the cash basis.
CashNon-cash (accrual)
See instructions page 10
29 Do you import goods or services into Australia?
NoYes
Read page 10 of the instructions if you want information about deferring GST on imports.
27 How often will you lodge your activity statements?
If your annual turnover is:
■
$20 million or more you must lodge your activity statement monthly
■
less than $20 million you can choose to lodge your activity statement either quarterly or monthly.
If you are registering voluntarily, you may choose to lodge your activity statement either monthly, quarterly or annually.
MonthlyQuarterlyAnnually
See instructions page 10
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Section I: Fuel tax credit
A fuel tax credit can be claimed for diesel and petrol used in eligible business activities.
Diesel and petrol when used in:
■
road transport (in vehicles with a gross vehicle mass greater than 4.5 tonne)
■
power generation.
Diesel only when used in:
■
rail or marine transport
■
certain primary production activities (for example, agriculture, fishing and forestry)
■
mining.
In addition, other fuels (including diesel, petrol, kerosene, heating oil and toluene) are eligible when used:
■
in burner applications such as heating
■
for any other non-fuel use such as a solvent or as an ingredient in the manufacture of other products
(for example, paints or plastic).
You cannot claim a fuel tax credit for fuel used for road transport in a vehicle with a gross vehicle mass of
4.5 tonne or less.
30 Do you need to register for a fuel tax credit?
No
Go to Section J: Pay as you go
Yes
To register for a fuel tax credit, you must also be registered for GST.
31 From what date do you expect to be eligible for a fuel tax credit?
This date cannot be before the GST registration date, provided at question 25, or 1 July 2006, when the fuel
tax credit commenced.
DayMonthYear
32 Which fuels do you expect to use in your eligible business activities?
Diesel
(Place in ALL applicable boxes)
X
PetrolOther
33 Will you be using diesel or petrol in a road transport vehicle with a gross vehicle
mass greater than 4.5 tonne?
No
Yes
See instructions page 10
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35 How many employees do you estimate you will pay?
This information is used to provide you with the correct number of payment summaries at
the end of the financial year.
Do not include people under a voluntary agreement or labour hire arrangement.
,
$
,,
.
00
36 What amount do you expect to withhold from payments to your
payees each year?
This amount is called the estimated annual withholding amount. It is used to determine how often you will pay withholding
amounts to the Tax Office.
Where the withholding amount is expected to be:
■
less than or equal to $25,000 you will be required to pay quarterly
■
between $25,001 and $1,000,000 you will be required to pay monthly, or
■
greater than $1,000,000 you will be required to pay more frequently. (If you fall in this group we will send more information.)
37 How will you provide your PAYG withholding payment summary annual report to the Tax Office?
At the end of each year sole traders are required to lodge an annual report if they have made withholding payments. There are
different annual reports for different payments made. Sole traders who have employees and other workers will need to lodge a PAYG
withholding payment summary annual report.
This annual report may be lodged by paper, using forms supplied by the Tax Office, or electronically.
Please indicate the method you plan to use to lodge your PAYG withholding payment summary annual report.
Go to question 39
Paper form supplied
by the Tax Office
Electronically
See instructions page 12
38 How will you provide payment summaries to your payees?
Print your own
payment summaries
Use payment summaries
supplied by the Tax Office
See instructions page 12
39 Will you pay royalties, dividends or interest to non-residents,
or report investment income paid to Australian residents?
NoYes
You will need to register for PAYG withholding if you are required to withhold amounts from payments you make to payees such as:
■employees (salary and wage)
■contractors or subcontractors under a voluntary agreement, or
■labour hire workers.
You will also need to register if you make payments to:
■suppliers who have not provided an ABN, or
■certain non-residents.
Please note, you are not an employee of your business.
Section J: Pay as you go (PAYG) withholding
See instructions page 11
See instructions page 11
34 Are you required by law to register for PAYG withholding?
No
Go to question 39
Yes
On what date will withholding commence?
DayMonthYear
This date cannot be before the ABN registration date provided at question 14.
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Section K: Financial account details
40 What are your financial institution account details for Tax Office refunds?
Refunds will only be paid directly into a recognised financial institution account located in Australia. The
account details provided must be held by:
■you (solely or jointly)
■your registered tax agent, or
■a legal practitioner acting as your trustee or executor.
If you have not yet set up an account with a financial institution this information can be provided later.
BSB code (6 digits only)Account number
Full account name
Is the account held by:you
you jointly
with others
your tax
agent
a legal practitioner as your
trustee or executor
If the account you wish to nominate for refunds is not one of the four complying account options presented above, you can request
the Commissioner of Taxation to exercise his discretion to pay electronic funds into the account of a third party. For more information
phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.
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See instructions page 12
Before you sign this form
Please check that you have provided accurate and complete information.
Penalties
Please be aware that penalties may be imposed for giving false or misleading information.
Privacy
The collection of information on this form by the Australian Business Registrar and the Commissioner of Taxation is
authorised by taxation law for the administration of those laws. Some information may be made publicly available
and some may be passed to other government agencies. Further details are given on page 13 of the instructions.
Time taken to complete this form
We estimate this application should take you 40 minutes to complete.
If it took more or less, please provide the time taken here.
minutes
Section L: Declaration – must be completed by the sole trader or a person authorised to act
on behalf of the sole trader
Position held (for example, owner, proprietor, tax agent)
Name of signatory
Signature
I declare that:
■
(where this application has not been
completed by the sole trader)I am
authorised by the sole trader to
complete this application on their behalf
■
the sole trader is entitled to registration,
and
■
the information given on this form is
accurate and complete.
DayMonthYear
Keep a copy of this application for your own records and return the original of your completed application to:
The Registrar
Australian Business Register
Australian Taxation Office
PO Box 3000
ALBURY NSW 2640
How to lodge your application
