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The Australian Business Number (ABN) is a unique 11-digit identifier issued by the Australian Business Register (ABR) which is operated by the Australian Taxation Office (ATO). The ABN was introduced on 1 July 2000 by John Howard 's Liberal government as part of a major tax reform, which included the introduction of a GST .
A tax file number (TFN) is a unique identifier issued by the Australian Taxation Office (ATO) to each taxpaying entity—an individual, company, superannuation fund, partnership, or trust. [1] Not all individuals have a TFN, and a business has both a TFN and an Australian Business Number (ABN).
The GST was introduced in Australia on 1 July 2000 by the then Howard Liberal government. A number of supplies are GST-free (e.g., many basic foodstuffs, medical and educational services, exports), input-taxed (residential accommodation, financial services, etc.), exempt (Government charges) or outside the scope of GST.
The Australian Company Number (ACN) was adopted in Australia on 1 July 2000, as one of the complementary measures when the Goods and Services Tax (GST) was introduced. All companies registered at the time were issued with an ACN by ASIC. On registration of a company under Australia's Corporations Act 2001, it is issued with an ACN.
Rob Heferen was appointed Commissioner of Taxation and Registrar of the Australian Business Register on 1 March 2024. [12] The Australian Taxation Office has been headed by thirteen Commissioners of Taxation: George McKay – 1910–16; Robert Ewing – 1917–39; Lawrence Jackson – 1939–46; Patrick McGovern – 1946–61; John O'Sullivan ...
This page was last edited on 29 November 2022, at 20:39 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike License 4.0; additional terms may apply.
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