Australian Government: Australian Institute of Health and Welfare METeOR Home Page

Entity—Australian business number (ABN)

Metadata item type:Help on this termData Element Concept
METeOR identifier:Help on this term429144
Registration status:Help on this termHealth, Standard 13/11/2014
Early Childhood, Proposed 31/05/2011
Community Services (retired), Standard 06/02/2012
Definition:Help on this term

A unique identifier allocated to an individual, association, or other legal or administrative unit for the purposes of identification in dealings with the Australian Government, or for other Commonwealth purposes, in particular with respect to taxation laws.

Object Class attributes

Identifying and definitional attributes

Object class:Entity
Definition:Help on this term

An individual, association, or other legal or administrative unit treated as a discrete and particular unit.

Source and reference attributes

Origin:Help on this termLexisNexis Butterworths 2002. Business and Law Dictionary. Australia: LexisNexis Butterworths Australia

Property attributes

Identifying and definitional attributes

Property:Australian business number (ABN)
Definition:Help on this term

A unique identifier allocated to an entity for the purposes of identification in dealings with the Australian Government, or for other Commonwealth purposes, in particular with respect to taxation laws.

Property group:Help on this termOrganisational characteristics

Source and reference attributes

Submitting organisation:Help on this termAustralian Institute of Health and Welfare
Origin:Help on this termLexisNexis Butterworths 2002. Business and Law Dictionary. Australia: LexisNexis Butterworths Australia
Reference documents:Help on this term

Australian Taxation Office, 2010. ABN specific questions. Australian Taxation Office, Canberra. Viewed 18 February 2011,

http://www.abr.business.gov.au/
(kw4prb55dzkowt55asotjoq0)/
content.aspx?page=FAQabn#WhatIs

Australian Taxation Office, 2010. ABN Essentials. Australian Taxation Office, Canberra. Viewed 18 February 2011,

http://www.ato.gov.au/businesses/
pathway.asp?pc=001/003/021/001

Data element concept attributes

Source and reference attributes

Reference documents:Help on this term

Australian Taxation Office 2006.  The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number. Australian Taxation Office, Canberra. Viewed 21 February 2011,

http://law.ato.gov.au/atolaw/view.htm?Docid=MXR%2FMT20061%2
FNAT%2FATO%2F00001

Australasian Legal Information Institute 1999. A new tax system (goods and services tax) ACT 1999. A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999. Australasian Legal Information Institute, NSW. Viewed 21 February 2011,

http://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/

Relational attributes

Data Elements implementing this Data Element Concept:Help on this term

Entity—Australian business number (ABN), identifier N(11) Health, Standard 13/11/2014
Early Childhood, Proposed 31/05/2011
Community Services (retired), Standard 06/02/2012

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