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Entity—Australian business number (ABN), identifier N(11)

Identifying and definitional attributes

Metadata item type:Help on this termData Element
Short name:Help on this termAustralian business number (ABN)
METeOR identifier:Help on this term429148
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.

Data Element Concept:Entity—Australian business number (ABN)

Value domain attributes

Representational attributes

Representation class:Help on this termIdentifier
Data type:Help on this termNumber
Format:Help on this termN(11)
Maximum character length:Help on this term11

Data element attributes

Collection and usage attributes

Guide for use:Help on this term

The Australian business number (ABN) was introduced on 1 July 2000 to enable businesses in Australia to deal with a range of government departments and agencies using a single identification number.

An entity receives one ABN, regardless of the number of commercial activities or enterprises it undertakes. However, if the enterprise is carried on by a number of different entity types, each entity needs to register in its own right.

When used in relation to an ABN, an entity is defined in section 184-1 of the A New Tax System (Goods and Services Tax) Act 1999 (Cwth)

 as the following:

(a) an *individual;

(b) a body corporate;

(c) a corporation sole;

(d) a body politic;

(e) a *partnership;

(f) any other unincorporated association or body of persons;

(g) a trust;

(h) a *superannuation fund.

*This does not apply in all cases. See subsection 184-1 of the GST Act.

The terms 'individual', 'partnership' and 'superannuation fund' are defined in the Dictionary to the GST Act (section 195-1).10 Where terms are not defined they take their meaning from the general law. 

In some cases particular organisations are treated as if they are entities. This applies to government entities and non-profit sub-entities. In the absence of this treatment some of these organisations would only be part of another entity. For a further discussion of these entities, see paragraphs 87 to 91 of the Ruling MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number.

A legal person, including a company, is an entity in itself and can also be a part of another entity. For example, an individual is an entity and can be a partner in a partnership. Further, a legal person is taken to be a separate entity in a different role or capacity from itself when that person is a trustee of a trust or a superannuation fund. For further information about multiple roles, see paragraphs 81 to 86 of the Ruling.

A similar definition of 'entity' can be found in section 960-100 of the ITAA 1997. It is intended that the term 'entity' has a common meaning across the ABN, GST and income tax Acts. However, the particular definition of 'entity' still needs to be considered in the context of the Act in which it is found. Also note for ABN and GST purposes a defined part of an entity may be taken to be an entity in itself.

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%
2FNAT%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

Implementation in Data Set Specifications:Help on this term

Care coordination mental health service type cluster Health, Standard 13/11/2014

Counselling, support, information and referral—online mental health service type cluster Health, Standard 13/11/2014

Counselling, support, information and referral—telephone mental health service type cluster Health, Standard 13/11/2014

Counselling—face-to-face mental health service type cluster Health, Standard 13/11/2014

Education, employment and training mental health service type cluster Health, Standard 13/11/2014

Family and carer support mental health service type cluster Health, Standard 13/11/2014

Group support activities mental health service type cluster Health, Standard 13/11/2014

Individual advocacy mental health service type cluster Health, Standard 13/11/2014

Mental health organisation details cluster Health, Standard 13/11/2014

Mental health promotion mental health service type cluster Health, Standard 13/11/2014

Mental illness prevention mental health service type cluster Health, Standard 13/11/2014

Mutual support and self-help mental health service type cluster Health, Standard 13/11/2014

Personalised support—linked to housing mental health service type cluster Health, Standard 13/11/2014

Personalised support—other mental health service type cluster Health, Standard 13/11/2014

Sector development and representation mental health service type cluster Health, Standard 13/11/2014

Self-help—online mental health service type cluster Health, Standard 13/11/2014

Service integration infrastructure mental health service type cluster Health, Standard 13/11/2014

Staffed residential services mental health service type cluster Health, Standard 13/11/2014

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