A New Tax System (Australian Business Number) Act 1999
In forceact
Summary
Establishes ABN regime. Entities carrying on an enterprise must have an ABN. Without ABN, payer must withhold 47% PAYG.
Topics
abnregistration
Administered by
Source: https://www.legislation.gov.au/C2004A00451/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.