Standard Business ReportingAustralian Taxation Office –Business Registrations
Business Implementation GuideDate: 07 July 2017
Production Release - suitable for use
This document and its attachments are UnclassifiedFor further information or questions, contact the SBR Service Desk at [email protected] or call 1300 488 231. International callers may use +61-2-6216 5577
STANDARD BUSINESS REPORTING ATO BUS REG 2017 BUSINESS IMPLEMENTATION GUIDE
VERSION CONTROL
Version Release date Description of changes
0.1 to 0.22 Not released Internal updates to prepare for exposure to software developers.
0.23 29/09/2016 First version exposed to software developers.
1.0 23/02/2017
Corrected related exception number name from:ABRREG to ABNREGABRKEY to AUSKEYABRATR to ABNREGTAXADDABRSTS to ABNREGSTSABRHLP to ABNREGHLPABRGET to ABNREGDTLABRQST to ABNREGENT
Added business rule 71375 and 71377 to Section 15.3.1 Add ‘related field in error’ to Section 15 Updated Appendix B Business Activity Algorithm Updated Section 3.5 Registration Attempts and Section 16.4
Response outcomes to include content on result of exceeding registration submit attempts.
Added new column in Section 15 to identify rule type. Removed Issue #3 as issue has been resolved. Add business rule 72174 (Co-operative naming rule) to
Section 15.3.1 Updated rule 29094 to allow hyphens in names. Removed rules 29724/70545, 39467, 71892, 72122 as
internal rule only Removed rule 60156 Removed rule 71937 Update Constraint #14 with applications not accepted after
third attempt to submit application. Remove ‘Corporate Unit Trust’ as a valid organisation type. Added known issue regarding org type for Corporate Unit
Trust Updated associate requirements for Limited Partnerships Removed rules for telephone area code field length Section 15: Rearranged business rules into UI validation and
on submit rule types and added content on how to implement. Included known issue #5 for ignoring field ABNREGAXADD93
in ADDTAXROLE API. Added rule 72029 to Section 15.3.1 Added in tax role help urls to Section 16.7 Added section 3.8 for ABN reapplications Added content regarding requirements for Pre application
acknowledgements
2.0 16/03/2017
Added business rule for Limited partnerships in Section 15.3.1 and updated associate requirements in Section 16.3
Clarified registration attempts outcomes Section 9.6 Tax Time 17 Simpler BAS, effective from 1 July
2017. New known issue added to section 14 - Now mandatory for
overseas addresses to enter suburb/town/locaility effective from 1 July 2017.
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STANDARD BUSINESS REPORTING ATO BUS REG 2017 BUSINESS IMPLEMENTATION GUIDE
2.1
Added business rule 72931 Main Activity ID. Section 15.3.1 Removed business rule 71131 as redundant Clarify registration attempts/outcomes Sections 3.6 and 16.4 Correct ABNREG MST element required for short form
(ABNREG52) Corrected Related Field for rule 72031 Section 15.3.1 Updated rule 29821 to UI Validation type Section 15.3.1 Updated rules 28781, 29076, 29081, 29096, 29716, Section
15.3.1 to not allow four or more contiguous characters Updated rules 29821, 71337 to allow ‘trustee’ in name field.
Section 15.3.1 Added new rule 72385 for reapplication scenario. Section
15.3.1 Updated rule 71931 to include Requester Ref ID. Section
15.3.1
2.2 07/07/2017
Update rule 54861 – email address is mandatory. The related exception is 46143
Updates to exceptions 96451 and 96465 – waiting on additional info before these are added
ABR allowing ABN registration for a compromised TFN BCR 1953 pre entitlement checklist update Update to Rule 28774 Update to registration check status BCR 1162 Update to Overseas Locality Validation – waiting
for info from PSS Removed business rule 71943 Update Tax Role rules – waiting on info from Karen Jackson Update to Rule 30543 Tax time changes GST LRE text update Update rule 184 in 15.5.9 FBT Registration Update to section 11 text – as provided by Natalie Hughes
and Karen Jackson
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STANDARD BUSINESS REPORTING ATO BUS REG 2017 BUSINESS IMPLEMENTATION GUIDE
ENDORSEMENTAPPROVAL
Kelvin Baggs Project ManagerStreamlining Business Registration ProjectAustralian Taxation Office
COPYRIGHT
© Commonwealth of Australia 2017 (see exceptions below).This work is copyright. Use of this Information and Material is subject to the terms and conditions in the "SBR Disclaimer and Conditions of Use" which is available at http://www.sbr.gov.au. You must ensure that you comply with those terms and conditions. In particular, those terms and conditions include disclaimers and limitations on the liability of the Commonwealth and an indemnity from you to the Commonwealth and its personnel, the SBR Agencies and their personnel. You must include this copyright notice in all copies of this Information and Material which you create. If you modify, adapt or prepare derivative works of the Information and Material, the notice must still be included but you must add your own copyright statement to your modification, adaptation or derivative work which makes clear the nature of your modification, adaptation or derivative work and you must include an acknowledgement that the adaptation, modification or derivative work is based on Commonwealth or SBR Agency owned Information and Material. Copyright in SBR Agency specific aspects of the SBR Reporting Taxonomy is owned by the relevant SBR Agency.
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TABLE OF CONTENTS1. Introduction......................................................................................................................................... 6
1.1 Purpose....................................................................................................................................... 61.2 Audience..................................................................................................................................... 61.3 Document Context...................................................................................................................... 61.4 Glossary...................................................................................................................................... 7
2. What are the Business Registration Interactions?............................................................................122.1 Register an entity in the Australian Business Register..............................................................142.2 Register an entity for tax role obligations..................................................................................152.3 Register an entity for AUSkey...................................................................................................16
3. ABN Registration.............................................................................................................................. 173.1 Pre Application Checks.............................................................................................................173.2 Organisation type...................................................................................................................... 173.3 Entitlement................................................................................................................................ 18
3.3.1 ABN Entitlement Questions and Outcomes.......................................................................183.3.2 Registration Requirements................................................................................................19
3.4 Identity...................................................................................................................................... 193.4.1 Identity outcomes..............................................................................................................21
3.5 Business details........................................................................................................................ 223.5.1 Names............................................................................................................................... 223.5.2 Addresses......................................................................................................................... 233.5.3 Associates......................................................................................................................... 233.5.4 Authorised contact details.................................................................................................243.5.5 Organisation specific requirements...................................................................................253.5.6 Business Activity Details...................................................................................................263.5.7 Reason for Applying for an ABN.......................................................................................26
3.6 Registration Attempts................................................................................................................263.7 ABNREG Response message..................................................................................................273.8 ABN Re-applications................................................................................................................. 27
4. Tax file number (Non-individual).......................................................................................................285. Tax Role Obligations......................................................................................................................... 29
5.1 Goods and Services Tax...........................................................................................................295.2 Financial Institution Account.....................................................................................................295.3 Fuel Tax Credits........................................................................................................................ 305.4 Luxury Car Tax......................................................................................................................... 305.5 Wine Equalisation Tax..............................................................................................................305.6 Pay as You Go Withholding......................................................................................................305.7 Fringe Benefits Tax................................................................................................................... 315.8 FBT Financial Institution Account..............................................................................................31
6. AUSkey............................................................................................................................................. 327. Get Help Context.............................................................................................................................. 338. Privacy Statement............................................................................................................................. 349. Wording Requirements..................................................................................................................... 35
9.1 Pre application acknowledgments.............................................................................................359.1.1 Mandatory wording.................................................................................................................. 35
9.2 Declarations.............................................................................................................................. 379.2.1 Suggested wording...........................................................................................................379.2.2 Examples of Declarations:.................................................................................................39
9.3 Successful Business Registration.............................................................................................409.4 Application in Work item............................................................................................................409.5 Application Refused.................................................................................................................. 41
10. Get Business Details..................................................................................................................... 4211. Check Business Registration Status.............................................................................................4312. Channels....................................................................................................................................... 4413. Constraints.................................................................................................................................... 45
13.1 ABN Entitlement.................................................................................................................... 4513.2 Identity.................................................................................................................................. 45
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13.3 Contact Data......................................................................................................................... 4513.4 Business Registration...........................................................................................................4613.5 Add Tax Role Applications....................................................................................................4813.6 Request AUSkey Application................................................................................................48
14. Known Issues................................................................................................................................ 4915. Business Rules............................................................................................................................. 50
15.1 Requirements for Business Registration – Entity is entitled..................................................5015.2 Requirements for Business Registration – Entity is not entitled............................................5215.3 Business Registration...........................................................................................................55
15.3.1 ABN and TFN registration.................................................................................................5515.3.2 GST Registration...............................................................................................................8915.3.3 FTC Registration...............................................................................................................9215.3.4 LCT Registration...............................................................................................................9315.3.5 WET Registration..............................................................................................................9515.3.6 PAYGW Registration.........................................................................................................9715.3.7 FBT Registration...............................................................................................................9815.3.8 AUSkey Registration.........................................................................................................99
15.4 Standalone AUSkey Registration........................................................................................10215.5 Add Tax Roles..................................................................................................................... 105
15.5.1 Common business rules for all tax roles..........................................................................10515.5.2 Entity information............................................................................................................10615.5.3 Contact data validation....................................................................................................10715.5.4 PAYG withholding Registration.......................................................................................10715.5.5 GST Registration.............................................................................................................10915.5.6 FTC Registration.............................................................................................................11015.5.7 LCT Registration.............................................................................................................11115.5.8 WET Registration............................................................................................................11215.5.9 FBT Registration.............................................................................................................112
15.6 Registration Status..............................................................................................................11315.7 Help Content....................................................................................................................... 11315.8 Get Business Registration Details.......................................................................................11415.9 Get Entitlement Questionnaire............................................................................................114
16. Appendices................................................................................................................................. 11516.1 Appendix A Organisation Types..........................................................................................11516.2 Appendix B Business Activity algorithm..............................................................................11716.3 Appendix C Associate Requirements..................................................................................12216.4 Appendix D Response Outcomes.......................................................................................12716.5 Appendix E TARN Algorithm...............................................................................................13016.6 Appendix F Special Requirement for Government Agencies..............................................13016.7 Appendix G Help Context URLs..........................................................................................13116.8 Appendix H Entitlement Outcome.......................................................................................145
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1. INTRODUCTION
1.1 PURPOSEThe purpose of this document is to provide information that will assist software developers in understanding the business context surrounding business registration web service interactions. These interactions are performed with the Australian Taxation Office (ATO) and the Australian Business Register (ABR).
Specifically, business registration refers to the interactions with the ATO for a user, depending on their role, to:
Register an entity in the Australian Business Register Register an entity for a tax file number (non-individual only) Register an entity for the following tax roles:
o Goods and Services Tax (GST)o Fuel Tax Credits (FTC) o Luxury Car Tax (LCT)o Wine Equalisation Tax (WET)o Pay As You Go (PAYG) withholding o Fringe Benefits Tax (FBT)
Register for an AUSkey (Administrator)
This document defines the interactions that are available to users to:
lodge business registrations (including ABN, Non-individual TFN, GST, FTC, LCT, WET, PAYG withholding, FBT, AUSkey),
lodge tax role registrations (including GST, FTC, LCT, WET, PAYG withholding and FBT) lodge AUSkey applications check ABN entitlement, check business registration status get business details get help context
and explains any constraints and known issues with the use of these interactions.
1.2 AUDIENCEThe audience for this document is any organisation that will be implementing the ATO Business Registration interactions into their products. Typically this will be software application developers and business analysts.
1.3 DOCUMENT CONTEXTThe ATO Business Registrations Business Implementation Guide forms part of the broader suite of documents used by the ATO to describe or interpret how the technical implementation relates back to the business context and process. This document is designed to be read in conjunction with the ATO SBR documentation suite including the:
Web service/platform information eg SBR Web Service Implementation Guide Service information eg ATO Message Implementation Guide Message information eg Message Structure Table, and Test information eg Conformance suites
See the SBR high level document map for the relationship of this document with others in the suite.
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1.4 GLOSSARYThis table only contains terms that need specific explanation for this document. Other terminology can be found in the SBR glossary.
Term Definition
ABN Australian business number
A unique public 11 digit number issued to all entities registered in the ABR that identifies a business or organisation to the government and community.
ABR Australian Business Register
The ABR is an extensive database of business identity information on all ABN-registered entities.
ACN Australian company number
A unique 9 digit number issued by Australian Securities and Investments (ASIC) to every company in Australia that is registered under the Corporations Act 2001.
ANZSIC Australian and New Zealand Standard Industrial Classification
The standard classification used by both the Australian Bureau of Statistics (ABS) and Statistics New Zealand to classify statistical units by industry in official statistics.
It is used by the ABS in a wide range of data collection methods requiring industry type analysis – this includes production, distribution and other economic statistics, demographic and social statistics, and national income statistics.
API Application programming interface
A set of public function calls to access a component.
ARBN Australian registered body number
A unique 9 digit number issued by ASIC to every registrable Australian body. A registrable Australian body is a body corporate (other than a corporation under the Corporations Act 2001 – see ACN) which has been formed or incorporated in Australia.
ARSN Australian registered scheme number
A unique 9 digit number issued by ASIC to Australian managed investment schemes.
Associate An individual or other entity that, by reason of family or business connections, might appropriately be regarded as being an associate of a particular entity.
Associate requirements
For each organisation type there are specific requirements for the number and type of associates.
The Registrar decides which associate details are required for each entity type.
Authentication The process of confirming the identity of an individual eg through the use of an AUSkey.
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Term Definition
Authorisation The process of allowing individuals the ability to carry out certain functions eg giving a person the authority to submit a particular type of transaction on behalf of a business.
Authorised contacts
Person/s authorised by the entity to make changes to a business registration.
ATO Australian Taxation Office
The ATO administers the federal tax system. Its responsibility is to collect the revenue that is correctly payable under the law.
AUSkey A secure login that identifies when a registered contact uses participating government online services on behalf of a business.
AUSkey applicant The person/individual behind the computer/device that identifies themselves as an individual sole trader or eligible associate of an entity.
BIC Business Industry Code
The Business Industry Codes are based on the ANZSIC classification, but include another level of detail (5th digit) that distinguishes a certain trait or a focuses on certain industries within an ANZSIC class.
BMS Business management system
Set of policies, practices, procedures, and processes used in developing and deploying strategies, their execution, and all associated management activity.
Business An entity such as an individual or an organisation designated by an ABN.
Business registration
Registrations including ABN, TFN, AUSkey, tax roles (GST, FTC, PAYG withholding, LCT, WET, FBT)
Call Reference Identifier
pyid.02.11:Identifiers.CallReference.Identifier
This identifier is included in the response message when the ATO/ABR has processed a request message from an API consumer. This identifier will be issued for audit logging purposes and is expected to be kept by the API consumer and used in all the subsequent API requests for a business registration.
Client Any individual or organisation that interacts with the ATO.
Declaration person The person who signs the declaration. Digitally this is done with an electronic signature attesting to the accuracy of the information that has been supplied in the application.
Eligible associate/ Eligible individual To register for an Administrator AUSkey, the AUSkey applicant (ie the person
behind the computer) needs to be recorded on an ABN in the ABR as one of the associates listed below.
Trustee Public Officer Director Partner Office Bearer of a club/association
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Term Definition
Individuals/Sole traders can also register for an Administrator AUSkey.
Entitlement questionnaire
A set of questions to assist the assessment of entitlement to an ABN,
The set of questions is based on the business structure of the main applicant.
EOI Evidence of Identity:
The process of assessing proof of identity of an entity and the entity’s associates to meet the ABR’s minimum level of assurance regarding identity.
Fail Where a business registration is said to ‘fail’ means that the lodgment was received and processed, however exceptions have been raised and these exceptions will be sent back to the consuming service or the application is suspended within the back end system.
FBT Fringe benefits tax
A tax on benefits an employer provides to their employees in place of salary or wages such as, health insurance, school fees and holiday expenses.
FTC Fuel tax credits
Fuel tax credits provide businesses with a credit for the fuel tax included in the price of fuel they use in a range of business activities, plant, equipment and heavy vehicles.
GST Goods and services tax
GST is a broad-based tax of 10% on most supplies of goods and services consumed in the indirect tax zone.
Indirect Tax Zone ‘Indirect tax zone’ means Australia but does not include the external territories and certain offshore areas.
The GST, WET and LCT operate in the indirect tax zone; they do not operate in Australian external territories and in certain offshore areas.
Individual A natural person (that is, a human being).
Integrated Client Account Branch
Is used to hold certain registration information relating to the client’s business structure and operation. It also provides a single account through which clients fulfil certain tax obligations.
Intermediary A person or organisation which acts as the middleman between clients and the ATO eg tax agents.
LCT Luxury car tax
LCT applies to all supplies and importations of luxury cars where the value (including GST) exceeds the LCT threshold.
Main applicant / applicant
The entity applying for a business registration – this is not the individual behind the computer/device.
The main applicant can be an individual or a non-individual.
Obligation A requirement for a client to produce information to the ATO, mandated either by legislation or other statutory requirement.
Organisation type Lower level business structure eg Australian Public Company, Self-Managed
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Term Definition
Superannuation Fund (see ‘Tax Applicant’ for higher level business structure)
PAYG withholding Pay as you go withholding
PAYG withholding requires the withholding of amounts from payments to payees and sending of the withheld amounts to the ATO.
POI Proof of Identity:
The act of a client proving they are who they say they are by quoting or writing a piece of information that is deemed to be acceptable evidence of identity—for example, their tax file number (TFN). POI is established when a client produces the required evidence of identity.
POROProof of record ownership
A record identifier and a number of items of proof are used to authenticate an individual, before establishing the information they are authorised to access or change.Clients will be required to provide at least two factors of authentication – something they know, something they have and something they are.
Refusal Where an applicant has failed the entitlement to an ABN either as a result of the entitlement questionnaire outcome or failed to provide sufficient evidence of identity.
Reject Where an application is incomplete and is not accepted by the receiving system interface.
SBR Standard Business Reporting
SBR is a standard approach to online or digital record-keeping that was introduced by government in 2010 to simplify business reporting obligations.
Stem In linguistics, a stem is a part of a word. In one usage, a stem is a form which affixes can be attached.
http://en.wikipedia.org/wiki/Word_stem
SWD Software developer
TAN
TARN
Tax agent number / Tax agent register number
A unique number allocated to tax agents when they are registered by the Tax Practitioners Board.
Tax applicant type High level business structures eg Individual, Company, Superannuation Entity, Trust, Partnership
Transaction A unit of work for client or ATO business services. For example a business registration lodgment.
TFN Tax file number
A TFN is a unique 9 digit number issued by ATO to individuals and organisations to help the ATO administer tax and other Australian Government systems.
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Term Definition
User Any person who uses software to interact with the ATO. Users can include individuals, businesses, companies, tax agents or other tax practitioners.
Validation The process of ensuring that the data sent in is clean and correct before forwarding the data on for processing.
WET Wine equalisation tax
WET only applies to wine manufacturers, wholesalers, and importers. Retailers do not have a WET liability unless they make wholesale sales or bottle their own wine.
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2. WHAT ARE THE BUSINESS REGISTRATION INTERACTIONS?
Business registration interactions can be used in order for a business to successfully register with the ATO and ABR.
The services have been developed to assist API consumers in developing a user experience that allows for validations to be performed prior to submitting the final registration application.
The business registration services MUST only be used for the purpose of registering a business with the ATO and ABR.
The table below lists all the interactions that are available in the business registration process:
Interaction Name Short Description MandatorySubmit Business Registration Application
(abnreg.lodge)
This service will process an ABN application (includes request for Non-individual TFN, ABN or both) & optionally a tax role(s) registration &/or AUSkey application (Administrator AUSkey only) for the same entity. The ABN application must be successfully created for the tax role(s) & AUSkey applications to be processed. All details will be validated regardless if other services were called to validate them earlier or not. The outcome of the ABN application will be returned after processing. Successful outcomes will also return the requested new ABN. The tax role(s) & AUSkey registrations are processed asynchronously to each other as well as the ABN application.
Y
Check Business Registration Status
(abnregsts.prefill)
This service can be used to check the status of a business registration application that was lodged but may not have been successfully completed. It is an optional service.
N
Add Tax Role(s)
(abnregtaxadd.lodge)
This service can be used to register for one or more tax roles, such as GST, PAYG withholding, FTC, LCT, WET & FBT. It is an optional service.
N
Request AUSkey
(auskey.lodge)
This service can be used to request an administrator AUSkey for an eligible individual of an entity with an ABN. An AUSkey application is created & sent through the ABR system to the AUSkey system. The AUSkey system then processes this application & sends the result (not through this service) to the requestor. It is an optional service.Applications for ‘Standard’ AUSkey are not included in this interaction.
N
Get ABN Entitlement Questionnaire
(abnregent.prefill)
This service will return the full set of ABN entitlement questions, the order of these questions, the possible answers for each & the entitlement outcome that are applicable for the required entity/party combination. The applicant answers for each question relevant to them & the resulting entitlement outcome are required as input into the ‘Submit Business Registration Application’ service when applying for an ABN.
Y for ABN applications only
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Interaction Name Short Description MandatoryGet Help Context
(abnreghlp.prefill)
This service can be used to retrieve specific help context information. It is an optional service.
N
Get Business Registration Details
(abnregdtl.prefill)
This service will retrieve the details for a client’s existing business registration(s) (ie. Active ABN records in the ABR, business tax roles etc). It is an optional service.
N
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2.1 REGISTER AN ENTITY IN THE AUSTRALIAN BUSINESS REGISTER
The diagram below displays the typical use of services to register an entity in the ABR for an ABN, TFN, tax roles and AUSkey.
The combination of registrations that are allowed in the Submit business registration service:
ABN Application Indicator
TFN Application Indicator
Additional tax roles allowed?
AUSkey application allowed?
Y Y Y Y
Y N Y Y
N Y N N
Figure 1: Interactions to register an entity in the ABR
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2.2 REGISTER AN ENTITY FOR TAX ROLE OBLIGATIONSThe diagram below displays the typical use of services to register an entity for tax role obligations.Note:Assumes the entity has an ABN before entering the process and has the appropriate authentication and authorisation required to add tax roles.
Figure 2: Interactions to add tax role registrations
Note:Only active ABN records will be returned in the Get Business Registration Details service.* The full authentication process has not been shown.
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2.3 REGISTER AN ENTITY FOR AUSKEYThe diagram below displays the typical use of services to register an entity for AUSkey.Note:Assumes the entity has an ABN before entering the process.
Figure 3: Interactions to add AUSkey registration
Note:Only active ABN records will be returned in the Get Business Registration Details service.* The full authentication process has not been shown.
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3. ABN REGISTRATIONThere are requirements that have to be met to apply for an ABN with the ABR. The right information provided to support the applications will help reduce processing delays. More information on the mandatory requirements and business rules can be found at Section 15.
The ABN application requirements can be categorised into the following areas: Organisation type Entitlement Identity Business activity Addresses Associates Contact details Declarations
An applicant applying for an ABN may also apply for other registrations at the same time.These are:
Non individual TFN One or more of the following tax roles: GST, FTC, LCT, WET, PAYG withholding and FBT AUSkey
These can be applied for using the Submit Business Registration Application.
3.1 PRE APPLICATION CHECKSProspective ABN holders are required to acknowledge their understanding that there are rules for entitlement to, and maintenance of, an ABN before they commence an ABN application.
Ensuring that prospective ABN holders consider their need for an ABN as the first step of the application process helps mitigate the varied risks to the Registrar, such as:
ABNs being issued where there is no enterprise ABN records not being kept up-to-date and ABN records not being cancelled when business is ceased.
These risks pertain largely to the Individual/Sole trader and partnership entity types.
Refer to Section 9.1 for wording requirements.
3.2 ORGANISATION TYPEThe ABN applicant will need to choose the right business structure for their business. Different business structures have different responsibilities and tax implications. The ABN applicant must have established the business structure before applying for an ABN eg a co-operative registering with relevant government authorities.
Tax Applicant:The business structure or tax applicant type can be grouped into five types:
Individual Partnership Company Superannuation entity Trust
Organisation Type:
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From the five tax applicant types, a more definitive organisation type can be determined based on the applicant selecting from a list of organisation types and responses to other values provided in the application. Appendix A provides the list of organisation types that an applicant must select from the five tax applicant types. The Organisation Types listed in this column are the only types that an applicant needs to select.The responses to what fund type or tier of government owns or controls the entity will derive more specific organisation types.
For example: an applicant has established a business structure of a superannuation entity.The applicant then selects ‘APRA Regulated Superannuation Fund’ (221). The applicant’s response to the Type of Superannuation Fund will further define the Organisation Type to ‘Small APRA Fund’ (022)
Organisation Sub Type:In addition to the organisation type, a select number of organisation types can also be identified with an organisation sub type. The organisation sub types are not mandatory but are to be offered with the relevant organisation type. It can change the associate requirements for that organisation type /sub type pairing.
Note: There is no online application to register a Government agency for an ABN. For more information of how to register a Government agency refer to:https://abr.gov.au/For-Government-agencies/Applying-for-and-updating-an-ABN/Apply-for-a-government-ABN/
3.2.1.1 Individual Identity outcomes
Existing behaviourIf an Individual client quotes a TFN and a single match is found the ABR is consuming the indicator from ICP and generating a refusal
If an Individual client does not quote a TFN and a single match is found. The ABR is not consuming the indicator from ICP and is issuing a ABN on compromised and suppressed TFNs
Fixed behaviour
If an Individual client does not quote a TFN and a single match is found. The ABR is not consuming the indicator from ICP and generate a refusal.
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3.3 ENTITLEMENT
3.3.1 ABN Entitlement Questions and Outcomes
To be entitled to an ABN, the applicant must demonstrate that the business structure is established and:
Is carrying on an enterprise in Australia or In the course of carrying on an enterprise, makes supplies connected with the indirect tax zone
or Has undertaken sufficient activities to commence an enterprise
The Get ABN Entitlement Questionnaire service will provide the full set of ABN entitlement questions, the order of these questions, the possible answers for each and the entitlement outcome that are applicable for the required organisation type.
The first ABN entitlement question is controlled by the organisation type selected by the applicant. Each question is unique and supported by help text (available in the Help Context Service). Each question has multiple options; the option selected by the applicant will direct them to either another question or an entitlement outcome. The options direct the question flow. Once an outcome is reached the Outcome Summary is to be displayed. Refer to Section 16.8 Entitlement Outcome.
Once an entitlement assessment outcome has been displayed, the applicant may restart the entitlement questionnaire or continue to apply for an ABN. If the entitlement assessment outcome is ‘not entitled to an ABN’ then the applicant can continue to apply for an ABN however the application will be refused. After the ABN application has been received by the ABR the applicant will be issued a formal notification of the refusal decision and instructions on how to object if they are not satisfied with the decision.
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NB The wording and order of questions as provided by the ABR must be displayed to the end user. The API consumer is responsible for displaying the entitlement questions and outcome to the users, recording the list of questions asked with their respective answers and supplying the question ids and answers as part of the submit business registration application request message.
The provision of entitlement questions, flows and options has been developed to enable flexibility to make changes without needing any code changes.
Please note this information (question ids and responses) is validated as part of the ABN registration service. If incorrect question ids are returned, then the application will fail.
Help content is available for each entitlement question through the Get Help Context Service. (Refer Section 16.7)
3.3.2 Registration Requirements
If the entitlement outcome is ‘entitled’ or ‘can continue to apply’ the applicant may complete a full registration application. Refer to section 15.1 for the mandatory requirements.
If the entitlement outcome is ‘not entitled’ the applicant may continue to apply for an ABN however their application will be refused. They do not need to complete the full set of registration questions. Refer to section 15.2 for the mandatory requirements.
3.3.3 Updated Entitlement questions
I have all the necessary information to complete the ABN applicationI understand the best structure for my businessFor example: Sole Trader, Company, Partnership, Trust or Superannuation Fund (Read more)
I have the TFN, date of birth and name, OR name, address and date of birth for all key people in my business For example: Partners, directors, trustees (Read more)
I believe I am entitled to an ABNI am not applying just because I have been asked to get an ABN as a condition of employmentSuccessful ABN applications may be reviewed and if an employer has required you to get an ABN it means you are unlikely to be entitled and your ABN may be cancelled (Read more)
I meet a number of the key characteristics of a business, or will once started, eg: I source my own clients I can delegate my work to others if I choose I invoice for my work and set my rate of pay I have a bank account for the business separate from my own bank account I am responsible for my own public liability, professional indemnity and/or workers
compensation/income protection insurance I have taken real steps to start my business , or
- I am running an enterprise or- I am a Corporations Act company (Read more)
I can provide evidence that I am entitled to an ABN if requested. We review some successful ABN applications to ensure only businesses, enterprises or Corporations Act companies get, and keep, an ABN (Read more)
I understand my obligationsTo provide true and correct information in my ABN applicationPenalties of up to $10,200 can apply for each false or misleading statement made in an ABN application (Read more)
Once I have an ABN I must keep it up to date (within 28 days of any change) and cancel it once I am no longer trading or carrying on an enterprise (Read more)
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3.4 IDENTITYThe identity of the main applicant and all associates needs to be established to be entitled to an ABN.
The identity of the main applicant and associates is established by matching the details provided in the submit business registration application with the details recorded in ATO and ASIC. In the case where the main applicant does not have a record in ATO or ASIC to establish identity, their identity is determined by the applicant providing full proof of identity of all associates listed in the application.
If the overall identity of the main applicant cannot be established then the submit business registration application will be either refused or suspended in a work item.
The reasons for an application to be suspended in a work item are as follows:Case 1: The ABN applicant has not supplied a TFN and identified as a non-resident for taxation purposes or provided an overseas address.
Case 2: An associate of the ABN applicant has not supplied a TFN and provided an overseas address.
Case 3: An associate of the ABN applicant has not supplied a TFN and is under 18 years old.
Case 4: An applicant or associate has not provided a TFN but a single match has been found.
In these circumstances, the end user must be provided with supporting information as follows:
For Cases 1-3: information on what documents are required and the time period to respond before the application will be refused. The current time period before the application is refused is 43 days and is calculated from the date the application was submitted (i.e. submit date + 43 days = <refusal date>.
If these cases are present, then the user must be advised on what to do next e.g. how to provide POI documents to the ATO. Suggested wording is:
Case 1 - Main applicant identified as a non-resident:The business has not satisfied the identity requirements for an ABN application.For information on identity requirements for non-residents, go to http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/ABN-for-business-outside-of-Australia/If the identity requirements are not satisfied by <refusal date> this application will be refused and a formal notification of this decision sent to you.
Case 2 - Non-individual associate identified as a non-resident:An associate listed on this application is a non-resident and has not satisfied the identity requirements for an ABN application. For information on identity requirements for non-residents, go to http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/ABN-for-business-outside-of-Australia/If the identity requirements are not satisfied by <refusal date> this application will be refused and a formal notification of this decision sent to you.
Case 3 - Individual associate identified as under 18 years old:An associate listed on this application is a minor and has not satisfied the identity requirements for an ABN application. The easiest way to satisfy identity requirements for an ABN application is with a TFN.For information on identity requirements for minors, go to http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/What-you-need-for-your-ABN-application/TFN/
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If the identity requirements are not satisfied by <refusal date> this application will be refused and a formal notification of this decision sent to you.
Case 4 – Standard message for a suspended application:Further checks must be undertaken. The Australian Taxation Office may contact you in this regard.Service standards are outlined in the Taxpayer Charter which can be found on www.ato.gov.auPlease keep a record of the application reference number. You may need to quote it if you contact the Australian Taxation Office about your application.
For more information on what happens when an application is suspended in a work item visit:http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/After-applying-for-an-ABN/Status-of-your-ABN-application/
For more information on identity requirements, including requirements for non-residents visit:https://abr.gov.au/General-information/Proving-your-identity/
3.4.1 Identity outcomes
The identity outcome flows below informs what the outcome of the identity, non-residents and under 18 checks has on an ABN application.
Note: where the outcome is ‘ABN issued’ – this will depend on other identity and non-identity validations.
Note: the ‘POI Pending work item’ is created for Cases 1-3 where an applicant or associate has not established their identity and is a non-resident (ie Residency.TaxPurposesPersonStatus.Indicator = F or an address is overseas) or where an associate is under 18. In these cases, the applicant is given 43 days from when the application was submitted to provide the necessary documentation. If no contact has been made and the application is still in the POI pending work item at day 44 – then the application will be automatically refused.
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3.4.1.1 Individual Identity outcomes
3.4.1.2 Non-individual identity outcomes
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3.5 BUSINESS DETAILSThis section will provide business context for the capture of business details including
Names Addresses Associate requirements Contact details Organisation specific requirements Business activity
3.5.1 Names
This is the name that appears on all official documents or legal papers.
Depending on the main applicant’s organisation type, it may be one of the following: Individual/sole trader – individual’s legal name Australian private company – the name registered with ASIC Australian public company – the name registered with ASIC Cooperative– the name registered with the relevant State or Territory authority Strata title – the name registered with the relevant State or Territory authority Other incorporated entity – the name registered with the relevant State or Territory authority Partnership – the names of all the partners Superannuation entity – the name of the entity that appears in the trust deed or the governing
rules Trust – the name of the trust as shown in the trust deed Other unincorporated entity – the name by which the entity is usually known, as stated on any
formal documentation (such as bylaws, charter, lodge orders, rules).
Note: In order to ensure that the correct legal name is recorded for an ASIC registered organisation (eg Australian Public Company), it is recommended that a check with ASIC is performed when the ASIC identifier or name is collected. This will ensure that the ASIC identifier is valid, is registered and will
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retrieve the legal name as entered on ASIC’s register for population into the ABN application. The end user will be able to confirm as correct.
Note: The name of a partnership is derived from the names of all the associated partners when the ABN application is submitted to the ABR. Therefore there is no need to capture the name of the partnership within the application. The name of the registered entity will be returned in the ABNREG response message.
3.5.2 Addresses
Business AddressesBusiness addresses or additional locations are the physical locations of premises from which a business operates.
An organisation type may have a main business address as well as one or more additional locations.
Premises are where a business: has a legal right as owner or lessee to use the premises and/or undertakes activities at least once per quarter at the premises.
o Activities could include production, storage, sales and service.
Each location (including main business and additional locations) will include: the physical street address, business activity details phone and email contacts
Postal AddressesPostal address is required for the service of notices and correspondence. This can be the same as the main business address.
Email AddressesEmail addresses can be provided for the service of notices and correspondence.
3.5.3 Associates
All associates details must be provided in the Submit business registration application for all organisation types except for individual/sole traders.
Associates may be individuals or organisations depending on the main applicant’s organisation type or organisation/organisation sub type pair. Refer to Section 16.3
Associate requirements for an ABN application are as follows:
Partnerships – all partners. Corporate limited partnerships also need to provide details of the public officer.
Trusts – all trustees. Closely held trusts also need to provide details of the top 20 trust beneficiaries. For ABR purposes trust beneficiary associates are the top 20 (by the value of the benefit) individuals or organisations either named as a beneficiary under a trust deed or that may benefit under a trust arrangement.
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Companies – the public officer, all directors and one company secretary. Private and unlisted public companies also need to provide details of the top 20 company shareholders for each class of share. For ABR purposes, a company secretary associate is a person appointed as a company secretary in accordance with the Corporations Act 2001. For ABR purposes, company shareholder associates are the top 20 (by number of shares held) shareholders in each class.
Other incorporated type – all office bearers, for example, president, treasurer, secretary or public officer (individuals only) and company secretaries.
Other organisations – all office bearers, for example, president, treasurer, secretary or public officer (individuals only).
Superannuation entities – all trustees and members. For more information refer to: https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/Business-structures/Superannuation-entities/
The details for each associate to be provided are:
For individuals – date of birth, gender (for superannuation entities only), position held, tax file number (TFN) or residential address if TFN not provided.
For organisations – ACN (Non individual Australian company number), ARBN (Australian registered body number), ABN (Business associate Australian Business Number) if applicable, TFN or business address and Non individual Associate Commencement Date if TFN not provided.
Associate positions held will depend on the main applicant’s organisation type. For more information regarding associate requirements refer to: https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/What-you-need-for-your-ABN-application/Associates-details/
An associate may hold more than one position held type. For example, an individual can hold a position held of Director and Public Officer.
Note: In order to ensure that the correct legal name is recorded for an ASIC registered associate organisation (eg Australian Public Company), it is recommended that a check with ASIC is performed when the ASIC identifier or name is collected. This will ensure that the ASIC identifier is valid, is registered and will retrieve the legal name as entered on ASIC’s register for population into the ABN application. The end user will be able to confirm the details as correct.
Note: In order to ensure that the correct associate organisation ABN has been supplied, it is recommended that a check of ABNLookup is performed to retrieve the name of the associated organisation for the end user to confirm. The associated organisation’s ABN has to have an ‘active’ status.
3.5.4 Authorised contact details
The authorised contact must be able to deal with any issues relating to the business or organisation regarding its ABN. This person must also be able to make changes or updates on the applicant’s behalf.
There must be at least one authorised contact. This may be the applicant or a person authorised by the applicant, including registered tax agents. If the authorised contact is a registered tax agent, then it is advised to include a second authorised contact to cater for the circumstance when the registered tax agent is no longer an authorised contact. The second contact will then satisfy the business rule to have at least one authorised contact.
If the authorised contact has difficulty speaking English, their preferred language should be provided in the application. Should they be hearing impaired, they may use the TTY service if you indicate this as their preferred channel.
The following details of the authorised contact include:
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Contact family name,
Contact position held
Contact mobile, phone and fax numbers
Contact email address.
3.5.5 Organisation specific requirements
Tax applicant type: Superannuation entity requirements
Superannuation entities:
The Notice of Election is only required to be made for superannuation entities electing to be regulated under the Superannuation Industry (Supervision) Act 1993.
The superannuation entity has to indicate if the governing rules provide that the sole or primary purpose of the entity is the provision of old age pensions (regulation is on the basis of the pensions power under the Constitution) and/or the superannuation entity trustee is a constitutional corporation pursuant to a requirement in the governing rules (regulation is on the basis of the corporations power under the Constitution).
All the trustees (individual and non-individual associates with a position held of Trustee) are required to be listed with the identity details captured for each associate ie Name and TFN. If no TFN is provided, then provide the individual trustee’s residential address or the non-individual’s business address, commencement date and ACN/ARBN.
The Notice of Election needs to display the following statement:
“I/We the trustee(s) or director(s) or secretary of the corporate trustee of <Legal Organisation Name> elect that the Superannuation Industry (Supervision) Act 1993 is to apply in relation to the superannuation entity, and understand that the election is irrevocable.”
Self-Managed Superannuation Fund only:
The SMSF Trustee disclosure is required for organisation type of self-managed superannuation funds.
The questions in the trustee disclosure statement must be answered on behalf of all individual trustees, corporate trustees and responsible officers of corporate trustee. Refer to Constraints 19 and 20 in Section 13.4 for information on which set of Trustee Disclosure questions (individual or non-individual) should be provided in the business registration request message.
This information is collected under the Superannuation Industry (Supervision) Act 1993 and is used to assess the eligibility of a person to be a trustee of a self-managed superannuation fund.
Self-Managed Superannuation Fund trustees can provide their SMSF bank account details and if applicable: the SMSF electronic service address (ie ABNREG212 - SM Superannuation Electronic Profile). The SMSF account details provided must be held by the fund.For more information on SMSFs and electronic service addresses go to https://www.ato.gov.au/Super/Self-managed-super-funds/
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3.5.6 Business Activity Details
The applicant’s business activity is usually (but not always) the activity that is the main source of income for the business or organisation. If the organisation operates from multiple locations, the main business activity at each of the locations will be required. The applicant is also required to indicate whether the organisation operates an agriculture activity.
There is an exception when the tax applicant type is a superannuation entity. In this instance, the business activity for the organisation and each additional location and whether it operates an agriculture activity is not required.
To derive the Search Activity and Main Business Activity Software Developers MUST use the instructions and code tables in Appendix B (Section 16.2).
3.5.7 Reason for Applying for an ABN
All ABN applicants (except if the tax applicant type is superannuation entities) are required to provide a reason for applying for an ABN.
There are a number of possible reasons and the valid values are provided in the Message Structure Table.
The following reasons also require an ABN to be provided:
Reason for Applying ABN to be supplied
Purchased Existing Business Previous business owner’s Australian Business Number
Change in Business Structure Previous Australian Business NumberRecommenced Business (different business structure)
Previous Australian Business Number
If an ABN is not provided for these reasons above, then the ABN application will suspend for manual processing.
3.6 REGISTRATION ATTEMPTS
There will be instances where the submit registration interaction will not result in an outcome on the first attempt (e.g. ABN issue, work item or refusal) but respond with exceptions.
The number of attempts to submit an application for registration should be limited to provide a better client experience.
The end user will be able to fix most errors and be able to submit the application again.
On subsequent attempts, the ABR will respond depending on the type of exceptions that still remain:
if the type of exceptions the user cannot fix remain (Rule type: “On submit”) or identity cannot be confirmed (in certain scenarios) the application will be accepted as it is and the user provided a work item reference number
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if the identity requirements have not been met (except for certain scenarios) the application will be refused and the user provided a refusal identifier
If the type of exceptions the user can fix remain (Rule type: “UI validations”) then the application will not be accepted and an exception CMN.ATO.ABNREG.EM71934 will be provided stating that the application has reached the maximum number of attempts. NOTE: Once this exception has been triggered in the ABNREG response message, the submission of the application is to stop and the end user will be advised to start a new application with correct details. Do not re-submit the same application,
3.7 ABNREG RESPONSE MESSAGEThe ABNREG response message will provide the ABN details and the outcome of any additional applications (tax roles and AUSkey).
In the majority of cases, the outcome of the ABN will be provided in the response message with either the correct outcome for a tax role and/or AUSkey or it will contain ‘warnings’.
The warning messages for the tax role and AUSkey applications will state that the applications have failed and may be resubmitted using the standalone APIs if the ABN registration is successful:
Add tax roles Request AUSkey
3.8 ABN RE-APPLICATIONSThe submit business registration service will cater for ABN applicants that already have a cancelled ABN record.The business start date cannot be a future date.
There are two possible outcomes when an application is received for a previously cancelled ABN record:
Outcome 1 – Previous ABN record is automatically reactivated if correctly matched and passes all business rules and validations.
- The reactivated ABN and relevant start date will be returned in the ABNREG response message.
Outcome 2 – ABN application is suspended for manual intervention. This may be because the match to the previous ABN record was not sufficient to allow for automatic reactivation.
- The ABN application reference number will be returned in the ABNREG response message.
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4. TAX FILE NUMBER (NON-INDIVIDUAL)There are requirements that have to be met to apply for a non-individual TFN with the ATO. The right information provided to support the applications will help reduce processing delays. More information on the business rules can be found at Section 15.
Companies, trusts, partnerships can apply for a ‘TFN only’ ie not apply for an ABN at the same time.A superannuation entity or individuals/sole traders cannot apply for a TFN only using this service.
An applicant applying for a ‘TFN only’ may not apply for other registrations at the same time. That is: a TFN only application can be lodged using the Submit business registration application, however cannot be accompanied by any other business registration (tax roles or AUSkey).
The TFN only application requirements are the same as for an ABN registration with some exceptions. Refer to the Message Structure Table for guidance.
More information on TFN registrations is available at:https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Tax-file-number-%28TFN%29/
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5. TAX ROLE OBLIGATIONSThis section will include the business context for applying for tax roles:
GST including FTC, LCT and WET PAYG withholding FBT
The tax roles can be applied for in two ways: Using the Submit Business Registration Service when a new business applies for an ABN or Using the Add Tax Roles Service for an existing business.
5.1 GOODS AND SERVICES TAXGST is a broad-based tax of 10% on most goods, services and other items sold or consumed in the indirect tax zone.
GST registration is required if:
the business or enterprise has an annual GST turnover (gross income minus GST) of $75 000 or more
a non-profit organisation has an annual GST turnover of $150 000 or more you provide taxi or limousine travel for passengers in exchange for a fare as part of your
business, regardless of your GST turnover - this applies to both owner drivers and if you lease or rent a taxi
you want to claim FTC for your business or enterprise.
If a business or enterprise doesn’t fit into one of the above categories, registering for GST is optional. However, if choosing to register, generally the business must stay registered for at least 12 months.
A business must be registered for GST (or register at the same time with GST) before they can register for FTC, WET and LCT.
For more information refer to:https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Goods-and-Services-Tax-%28GST%29/
For more information on requirements for non-residents refer to:https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/International-transactions/GST-registration-information-for-a-non-resident/
5.2 FINANCIAL INSTITUTION ACCOUNTFinancial institution accounts must be captured at the time of registration for tax roles because the Taxation Administration Act 1953 (sub section 8AAZLH(2)) requires that any refunds payable in respect of Activity Statement credits be direct deposited to an Australian bank account.
The account details provided must be held by the client (solely or jointly) or the client’s registered tax agent or legal practitioner acting as trustee or executor for the estate.
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5.3 FUEL TAX CREDITSFuel tax credits (FTC) provide businesses with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel type used in:
machinery plant equipment heavy vehicles.
The amount depends on when the fuel was acquired, what fuel is used and the activity it is used in.
Most fuel used in business are eligible for fuel tax credits, including fuel used in equipment, tools, machinery and heavy vehicles (those with a GMV greater than 4.5 tonne) that travel on a public road.
Some fuels and activities are not eligible including fuel used in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, travelling on public roads.
More information available at:https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Fuel-tax-credits/
5.4 LUXURY CAR TAXLCT applies to all supplies and importations of luxury cars where the value (including GST) exceeds the LCT threshold. The value generally also includes the price paid for accessories and modifications made to the car before delivery.
Cars with a value higher than the current LCT threshold are subject to a tax of 33% – this tax only applies to the portion of the car’s value that is above the threshold, not the total value of the car.
More information available at:
https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Luxury-car-tax-%28LCT%29/
5.5 WINE EQUALISATION TAXWET only applies to wine manufacturers, wholesalers, and importers. Retailers do not have a WET liability unless they make wholesale sales or bottle their own wine.
WET is a tax based on the value of wine. WET applies at 29% of the value of the wine at the last wholesale sale (before adding GST).
More information available at:
https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Wine-equalisation-tax-%28WET%29/
5.6 PAY AS YOU GO WITHHOLDINGPAYG withholding is a system for withholding amounts from payments the entity makes to employees and businesses so they can meet their end-of-year tax liabilities.
An entity will have withholding obligations if it: has employees
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has other workers, such as contractors, and voluntary agreements are entered into to withhold amounts from payments made to them, or
makes payments to businesses that do not quote their ABN.
More information available at:
https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Pay-as-you-go-%28PAYG%29-withholding/
5.7 FRINGE BENEFITS TAXFBT is a tax employers pay on certain benefits they provide to their employees, including their employees’ family or other associates. The benefit may be in addition to, or part of, their salary or wages package.
If there are directors of a company or trust, benefits they receive may be subject to FBT.FBT is separate to income tax and is calculated on the taxable value of the fringe benefits provided.
More information available at:
https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Fringe-benefits-tax-%28FBT%29/
5.8 FBT FINANCIAL INSTITUTION ACCOUNTFor FBT it’s a preferred policy position to capture these details at the point of registration.
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6. AUSKEYAUSkey is a secure login that identifies a person when they use participating government online services on behalf of a business.
An AUSkey can be applied for in two ways: Using the Submit Business Registration Service when a new business applies for an ABN or Using the Request AUSkey Service for an existing business.
An applicant will only be able to register for the first Administrator AUSkey if they are the individual/sole trader or listed as an eligible associate of the ABN, their identity requirements have been satisfied and they identify themselves as the person applying for the AUSkey in the declaration section. This means that an intermediary eg tax agent will not be allowed to apply for an AUSkey on behalf of their client.
The TFN of the person applying for an AUSkey is mandatory when using the Request AUSkey service.
The storing of any personal information collected for an AUSkey application is not permitted.
If the AUSkey application is successful, the applicant will be provided an AUSkey activation code in the business registration application response message which the applicant uses to complete their AUSkey registration. They will also be sent an email with a link to activate their AUSkey.
For further information on AUSkey, see the Australian Business Register’s website (https://abr.gov.au/auskey/).
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7. GET HELP CONTEXTThis optional interaction is to enable retrieval of specific help context for elements in the business registration service.
It is used by passing a URL to the service for the field that you require help context.
Refer to Appendix G (Section 16.7) for the URL for each field.
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8. PRIVACY STATEMENTApplicants completing applications for business registrations must be able to access the ABR’s privacy statement.
https://abr.gov.au/General-information/Privacy/Privacy---abr-gov-au-website/
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9. WORDING REQUIREMENTS
9.1 PRE APPLICATION ACKNOWLEDGMENTS The pre application acknowledgments apply for the ABN registration only.All entity types are subject to pre application acknowledgments.
All pre application acknowledgments must be confirmed separately by prospective ABN holders before commencing the ABN application
9.1.1 Mandatory wording
The table below provides mandatory wording for the pre application acknowledgments for ABN registrations.
How to use:
An ABN application cannot commence until all seven pre application Acknowledgments occur individually
The Acknowledgements must be presented using the mandatory wording provided in the table below
The Headings must be presented using the mandatory wording provided in the table below The italic text is suggested wording The supporting content can be used to provided additional information for developing examples
and/or to link to
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Heading No. Acknowledgment Supporting content
I have all the necessary information to complete the ABN application
1I understand the best structure for my businessFor example: Sole Trader, Company, Partnership, Trust or Superannuation Fund
https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/Business-structures/
2I have the TFN, date of birth and name, OR name, address and date of birth for all key people in my businessFor example: Partners, directors, trustees
https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-
ABN/What-you-need-for-your-ABN-application/
I believe I am entitled to an ABN
3I am not applying because I have been asked to get an ABN as a condition of employmentSuccessful ABN applications may be reviewed and if an employer has required you to get an ABN it means you are unlikely to be entitled and your ABN may be cancelled
https://www.ato.gov.au/Individuals/Working/
4I meet a number of the key characteristics of a business, or will once started, eg:
o I source my own clientso I can delegate my work to others if I
chooseo I invoice for my work and set my rate
of payo I have a bank account for the
business separate from my own bank account
o I am responsible for my own public liability, professional indemnity and/or workers compensation/income protection insurance
o I have taken real steps to start my business , or
o I am running an enterprise oro I am a Corporations Act
company
https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-
ABN/ABN-entitlement/
5I can provide evidence that I am entitled to an ABN if requested.Successful ABN applications are reviewed to ensure only businesses, enterprises or Corporations Act companies get, and keep, an ABN
https://abr.gov.au/About-us/Our-work/Keeping-the-ABR-up-
to-date/
I understand my
6To provide true and correct information in my ABN applicationPenalties of up to $10,200 can apply for each
https://abr.gov.au/General-information/Making-a-false-or-
misleading-statement/
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9.2 DECLARATIONSThese declarations apply for all business registrations.The declaration provided in the business registration request message is either the reporting party OR the intermediary making the declaration.Each time an intermediary lodges a business registration on behalf of a taxpayer the law requires the intermediary to have first received a signed written declaration from that taxpayer.
Developers of SBR-enabled software products may elect to provide a printable version of the taxpayer declaration within their products to assist intermediaries.
9.2.1 Suggested wording
The tables below provide suggested wording for the business registrations being applied for and any variances in the tax applicant or organisation types.
How to use:
When a submit business registration application includes an AUSkey registration, only Part 1 is to be shown.
Where the entity type is a self-managed super fund, Part 1b and (if no AUSkey registration) Part 2b are to be shown.
In all other instances, Part 1a and 2a are to be shown.
Part 1a — for all Organisation types
I declare that: ABN TFN GST, LCT, WET, FTC
PAYGW FBT AUSkey
I am the person identified as an associate eligible for an AUSkey in this application.
I am authorised to make this application on behalf of the Business.
This application is for an AUSkey to be held by me for that business.
I understand the terms and conditions associated with that AUSkey.
The information provided in *
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A taxpayer declaration must be obtained by the intermediary for all lodgment obligations performed on behalf of a taxpayer
this application (including attachments if applicable) is true and correct.
Notices about this AUSkey application and that AUSkey may be sent to the email address recorded for the business on the Australian Business Register.
Part 1b—additional declaration for Part 1 (where Org type = Self-Managed Super Fund only)
ABN TFN GST, LCT, WET, FTC
PAYGW FBT AUSkey
I am aware that all new trustees or directors of the corporate trustee (appointed after 30 June 2007) must sign a trustee declaration within 21 days of them becoming a trustee or director of the corporate trustee of the fund.
*
Part 2a—for all Organisation types (do not show if AUSkey registration included)
I declare that: ABN TFN GST, LCT, WET, FTC
PAYGW FBT
The information in this application is true and correct.
*
This document has been prepared in accordance with information supplied by the entity.
I have received a declaration in writing from the entity stating that the information is true and correct.I am authorised by the entity to give this document to the Commissioner of Taxation and/or Registrar of the Australian Business Register.
*
Part 2b—additional declaration for Part 2 (where Org type = Self-Managed Super Fund only; do not show if AUSkey registration included)
I declare that: ABN TFN GST, LCT, WET, FTC
PAYGW FBT
I am aware that all new trustees or directors of the corporate trustee appointed after 30 June 2007 must sign a trustee declaration within 21
*
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days of them becoming a trustee or director of the corporate trustee of the fund.
* Individuals will not be able to apply for a TFN via ABR* Government organisations and superannuation entities will not be able to apply for TFN only in their application
9.2.2 Examples of Declarations:
9.2.2.1 Application for an ABN (organisation type is not a self-managed super fund), GST and AUSkey
I declare that: I am the person identified as an associate eligible for an AUSkey in this application. I am authorised to
make this application on behalf of the Business. This application is for an AUSkey to be held by me for that business. I understand the terms and conditions associated with that AUSkey. Notices about this AUSkey application and that AUSkey may be sent to the email address recorded for the business on the Australian Business Register.
The information provided in this application (including attachments if applicable) is true and correct.
NB: as the application includes an AUSkey, no further declaration information is provided.
9.2.2.2 Application for an ABN (organisation type is a self-managed super fund), GST and AUSkey
I declare that: I am the person identified as an associate eligible for an AUSkey in this application. I am authorised to
make this application on behalf of the Business. This application is for an AUSkey to be held by me for that business. I understand the terms and conditions associated with that AUSkey.
Notices about this AUSkey application and that AUSkey may be sent to the email address recorded for the business on the Australian Business Register.
The information provided in this application (including attachments if applicable) is true and correct. I am aware that all new trustees or directors of the corporate trustee (appointed after 30 June 2007)
must sign a trustee declaration within 21 days of them becoming a trustee or director of the corporate trustee of the fund.
NB: as the application includes an AUSkey, no further declaration information is provided.
9.2.2.3 Application for ABN only (organisation type is a self-managed super fund)
I declare that: The information in this application is true and correct. I am aware that all new trustees or directors of
the corporate trustee appointed after 30 June 2007 must sign a trustee declaration within 21 days of them becoming a trustee or director of the corporate trustee of the fund.
OR I declare that:
This document has been prepared in accordance with information supplied by the entity. I have received a declaration in writing from the entity stating that the information is true
and correct I am authorised by the entity to give this document to the Commissioner of Taxation
and/or Registrar of the Australian Business Register.
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I am aware that all new trustees or directors of the corporate trustee appointed after 30 June 2007 must sign a trustee declaration within 21 days of them becoming a trustee or director of the corporate trustee of the fund.
9.2.2.4 Application for an ABN (organisation type is not a self-managed super fund) and GST
I declare that:The information in this application is true and correct.
OR I declare that:
This document has been prepared in accordance with information supplied by the entity. I have received a declaration in writing from the entity stating that the information is true
and correct I am authorised by the entity to give this document to the Commissioner of Taxation
and/or Registrar of the Australian Business Register.
9.3 SUCCESSFUL BUSINESS REGISTRATIONThe following is suggested wording for a successful business registration. (ABN, TFN, tax roles and AUSkey)
ABN application:The ABR will send you a letter of confirmation in the mail within 14 days.
ABN application + tax roles:The ABR will send you a letter of confirmation in the mail within 14 days.From the information provided, you will also be contacted by the Australian Taxation Office (ATO) for any tax roles.
9.4 APPLICATION IN WORK ITEMIn addition to the scenarios listed in section 3.3 an application may go to work item and the suggested wording should be displayed to the user:.
Further checks must be undertaken. The Australian Taxation Office may contact you in this regard. Service standards are outlined in the Taxpayer Charter which can be found on www.ato.gov.auPlease keep a record of the application reference number. You may need to quote it if you contact the Australian Taxation Office about your application.
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9.5 APPLICATION REFUSEDIf ABN application is refused, all additional registrations (tax roles and AUSkey) are considered refused.
Display the Entitlement Outcome and Outcome Summary (as provided in the Entitlement table in the Codes folder) and Review Rights.
Review Rights If you are not satisfied with the decision to refuse your ABN application after speaking to us, you may
lodge an objection in writing. Take note of the refusal identifier as you will need to quote this reference in your objection For information about lodging an objection go to Complaints, objections and appeals at abr.gov.au.
Example using Entitlement outcome (19)
You are not entitled to an ABN.
A Corporations Act company is entitled to have an Australian Business Number (ABN). A Corporations Act company is a body registered as a company under the Corporations Act 2001. Qualifying Australian companies can register with the Australian Securities Investments Commission (ASIC) and receive an Australian Company Number (ACN).As you are not registered with ASIC and do not have an ACN, the Registrar is not satisfied that you are an Australian public company. As a result you are not entitled to an ABN.
Review Rights If you are not satisfied with the decision to refuse your ABN application after speaking to us,
you may lodge an objection in writing. Take note of the refusal identifier as you will need to quote this reference in your objection For information about lodging an objection go to Complaints, objections and appeals at
abr.gov.au.
9.6 GST CONTENTSpecific content is to be displayed to the user once the response message has been provided, as follow:
1. When GST Reporting Method is Simpler BAS and the GST Reporting Effective Date is earlier than 1 July 2017, display:
For the tax period commencing 1 July 2017, your GST reporting method is Simpler BAS. You will need to elect a reporting method on your BAS for the tax periods prior to 1 July 2017. For more information on GST reporting method requirements, go to www.ato.gov.au/GSTreportingmethods
2. When GST Reporting Method is Simpler BAS and the GST Reporting Effective Date is 1 July 2017 or later, display:
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Based on the information you provided, your GST reporting method is Simpler BAS. For more information on GST reporting method requirements, go to www.ato.gov.au/GSTreportingmethods
3. When GST Reporting Method is Full Reporting and the GST Reporting Effective Date is earlier than 1 July 2017, display:
For the tax period commencing 1 July 2017, your GST reporting method is Full Reporting. You will need to elect a reporting method on your BAS for the tax periods prior to 1 July 2017. For more information on GST reporting method requirements, go to www.ato.gov.au/GSTreportingmethods
4. When GST Reporting Method is Full Reporting and the GST Reporting Effective Date is 1 July 2017 or later, display:
Based on the information you provided, your GST reporting method is Full Reporting. For more information on GST reporting method requirements, go to www.ato.gov.au/GSTreportingmethods
9.7 TAXTIME CHANGES FOR GST LRE
When a user selects No to the question Is the applicant an Australian resident for tax purposes? The following content is to be displayed:
If you previously elected to be a limited registration entity in the simplified GST system, you cannot also hold an ABN. Do not proceed with your ABN application if you want to remain in the simplified system. If you apply for an ABN and you are successful, we will shift you to full GST registration.
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10. GET BUSINESS DETAILS
The Get business details service MUST only be used for the purpose of registering a business with the ATO and ABR. This optional interaction can be used to retrieve current business details of the ABN holder and if required, the status of any additional tax roles.
The end user is required to be authenticated and authorised to view the ABN record and tax roles.
Only active ABN record details will be returned in the response.
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11. CHECK BUSINESS REGISTRATION STATUSThe interaction “Check business registration status” is optional and available in the instance when an ABN/TFN with or without tax role registration (using the ABNREG interaction) has been submitted and has a pending status awaiting further action.
Further action required may take varied timeframes, this interaction can only be utilised no more frequently than the following polling intervals:
1. Poll on the first hour after the business registration application has been submitted, then2. Poll every 24 hours thereafter until all required registrations have completed, otherwise3. Cease polling day 44 is the application is for a foreign entity or includes a non-resident associate
or a minor associate, otherwise4. Cease polling day 21.
The ATO depends on various internal processes to complete the business registration and tax roles.It is possible for the ABN to be issued prior to getting an outcome for the tax role registration.
In this scenario where the ABN is issued and returned in the ABNREGSTS response message and the tax roles are still pending, it is recommended that the use of the ABNREGSTS stop immediately and the end user advised to contact the ATO after 28 days have elapsed since submitting the ABNREG message to follow up the tax role registration.
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12. CHANNELSThe business registration interactions are available in the following channels:
Interaction SBR Core SBR ebMS3abnreg.lodge Y Nabnregsts.prefill Y Nabnregtaxadd.lodge Y Nauskey.lodge Y Nabnregent.prefill Y Nabnreghlp.prefill Y Nabnregdtl.prefill Y N
Table 1: Channel availability of business registration interactions
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13. CONSTRAINTS
13.1 ABN ENTITLEMENT
# Constraint
1. The entitlement question text, the order of the questions and outcomes of the entitlement questions are to be presented to the applicant as provided in the Get ABN Entitlement Questionnaire service. Entire entitlement outcome summaries can be found in the Entitlement Questionnaire folder.
Table 2: Get ABN Entitlement Questionnaire constraints
13.2 IDENTITY
# Constraint
1. Identity checks will be performed within the submit business registration application service.
2. The identity of the applicant and all associates need to be confirmed before being able to issue an ABN or TFN.If the applicant or any associate’s identity cannot be confirmed within the accepted number of registration attempts (three) then the application will be refused and the registration response will include a refusal identifier.Special cases apply where1. The applicant is considered a non-resident2. Any associate is considered a non-resident3. Any associate is a minor (u18)and cannot confirm their identity on line. (Section 3.3 refers)
The end user needs to be provided with sufficient information on what to do next e.g. how to provide documentary evidence.These applications will suspend and the user is to be provided the ABN application reference number. The time frame for proving identity in these cases is limited to 43 days at which time the suspended application will be refused. Refer to Section 3.4 for suggested wording to be displayed to the end user in these cases.
Table 3: Identity constraints
13.3 CONTACT DATA
# Constraint
1. All business location and postal addresses must be validated to comply with the Address Matching Approval System (AMAS)http://auspost.com.au/business-solutions/address-matching-approval-system.html
2. Australian mobile phone numbers will be validated within the submit business registration service. Invalid or unknown Australian mobile numbers will not be accepted. The business registration service will return appropriate exceptions.
3. Email addresses will be validated within the submit business registration service.
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Invalid email addresses will be rejected, for example Email address is syntactically incorrect Email address is Undeliverable, Unreachable, Illegitimate or Disposable
The business registration service will return appropriate exceptions.
4. For every business location or every instance of an authorised contact person, a mobile or email address must be provided and valid or the application will be rejected.
5. International telephone numbers for ABN/TFN/tax role registrations are catered for by entering the Telephone country code, area code and phone number in the two elements available:
Telephone Area Code Telephone Number
For AUSkey applications there are three elements available: Telephone Country Code Telephone Area Code Telephone Number
Table 4: Contact data validation constraints
13.4 BUSINESS REGISTRATION
# Constraint
1. Government entities are not permitted to apply online ie these entities must complete and lodge a paper form.Government entities are:
Commonwealth Government Statutory Authority Commonwealth Government Entity State Government Statutory Authority Diplomatic/Consulate Body or High Commission Local Government Statutory Authority Local Government Entity State Government Entity Territory Government Statutory Authority Territory Government Entity
2. For business activity details (ANZSIC), the ABR requires two elements for a valid ANZSIC code and to satisfy ABS requirements:
the free text entered by the applicant to describe their business activity (search term) and
the relevant ‘item code’ related to the business activity term the user chose when presented with a filtered pick list (refer to CodeBusinessActivityTerm for the full list and item codes).
3. If the entity has more than one business location (ie more than the main business address) then the business activity search term and activity description must be provided for each location (except for Superannuation entities as the business activity is defaulted).
4. If the ABN application is in a pending state, then any tax role registrations applied for in the same transaction will also be in a pending state awaiting the outcome of the ABN application.
5. If the ABN application is in a pending state, then the AUSkey application cannot be submitted
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and the end user needs to apply again in a separate transaction.
6. An ABN record must have at least one authorised contact person recorded.
7. If a tax agent/intermediary is provided as an authorised contact person, then the user must be encouraged to provide at least two contact details, not necessarily in this order:1. tax agent contact details2. individual contact details
8. Some entity types are required to provide an ASIC identifier eg ACN. Refer Section 16.1
9. If ACN/ARBNs are provided in the business registration, ABR will check with ASIC that the ASIC identifier is valid and current and retrieve the registered legal name.
10. The ’I have read and understood the information required ...’ checkbox must be ticked before the user can continue with an ABN application
11. If the applicant or an associate is not an Australian resident and their identity could not be confirmed then the ABN application will suspend.
12. If an associate is a minor (under 18 years old) and their identity could not be confirmed, the ABN application will suspend.
13. The number and type of associates for the organisation type must be met or the application request message will fail.
14. Where there are ‘UI Validation’ type errors returned to the end user and these are not resolved within three attempts, the ABN application will either be rejected, refused or suspend for manual intervention. If rejected, the user will be advised that the application has not been accepted as some information was incorrect and the user must start a new application with correct information.
15. Tax obligation roles and AUSkey applications must be accompanied by an ABN application in the same request message. This means that a non-individual TFN only application cannot include tax roles or AUSkey applications.
16. Tax applicant types of Individual and superannuation entities cannot apply for a ‘TFN only’. These types must apply for TFN only via alternate processes with the ATO.
17. The associate that has identified themselves as applying for an AUSkey MUST be positioned as the first associate in the ‘Associates – Individual’ section of the business registration request message.
18. If a business registration application is refused the date the application was refused is required to be provided to the end user. The refusal date = date of notification of refusal.
19. If an ATO Regulated Self-Managed Superannuation Fund has a Trustee that is an Individual, then only the Trustee Disclosure statement for an individual is to be included in the submit business registration request message. That is, the non-individual trustee disclosure statement is to be blank.
20. If an ATO Regulated Self-Managed Superannuation Fund has a Trustee that is a Non-individual, then only the Trustee Disclosure for a non-individual is to be included in the submit business registration request message. That is, the individual trustee disclosure statement is to be blank.
21. If there are errors/exceptions in the ABNREG Response Message, the API Reference ID will be placed in the Process Message section of the Control Header.The API Reference ID must be included in the request message when resubmitting changes as a result of fixing the error/exceptions.
22. In the instance where the ABN application is successful and there is an error in either the additional tax roles or AUSkey application, these additional applications will fail and not be submitted for processing. The applicants should be directed to apply via another interaction/channel.
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23. All seven pre application acknowledgments must be confirmed separately before the user can continue with an ABN application. Refer to Section 9.1.
24. All seven pre application acknowledgements and headings must be presented using the mandatory wording. Refer to Section 9.1.1.
Table 5: Business registration constraints
13.5 ADD TAX ROLE APPLICATIONS
# Constraint
1. When applying for any tax roles for an existing client and if the client has an existing integrated client account, then the integrated client account number (ABNREGADDTAX63) in focus must be specified ie 1, 2 or 3. If not supplied, the add tax role application will suspend and require manual intervention.
2. When applying for any tax roles, the client record must already exist (ie TFN or ABN record is already present).
3. When applying for any tax roles for an existing client, the end user must be authenticated and authorised for the ABN record (eg authenticated using an AUSkey)
4. When applying for any tax roles for an existing client, the client’s identifier (TFN or ABN) must be provided.
5. When applying for any tax roles, financial institution account details must be provided.
6. For FTC, LCT and WET registrations, there must be an existing GST registration or GST application included in the request.
7. Future dated tax roles will not be active until the future date has been reached.
8. When applying for a PAYG withholding role and the client does not have an integrated client account, then the main industry code and main industry description must be provided.
Table 6: Add Tax role constraints
13.6 REQUEST AUSKEY APPLICATION
# Constraint
1. The AUSkey applicant must be associated with the ABN. (ie the individual / sole trader or an eligible associate of the entity).
2. The TFN of the AUSkey applicant must be provided.
Table 7: AUSkey constraints
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14. KNOWN ISSUES# Issue Detail
1. Overseas postcode cannot be input in Postcode field
The postcode field can only accept numeric postcodes with a max length of 4 characters.For overseas addresses (ie business, postal, associate, additional locations) the overseas postcode can be inserted after a space in the following fields (in order of available space)
Locality Name Address Line 2 Address Line 1.
2. Country code is in lower case For all addresses the country code is only accepted in lower case.For example Australia = ‘au’.
3. Trustee Disclosure statements The submit business registration for ATO Regulated Self-Managed Superannuation Funds should only contain one set of Trustee Disclosure statements depending if an individual or non-individual trustee is present.
4. Request AUSkey service has telephone country code as mandatory incorrectly.
The Request AUSkey service MST has the following telephone fields as mandatory:Telephone Country CodeTelephone Area CodeTelephone Number
In order for an Australian telephone number to be provided successfully it will be necessary to code ‘0’ in the Telephone Country Code field and the remaining number provided in the remaining fields.
For international telephone numbers, please provide the code and number in the same way :Telephone Country Code ‘0’Telephone Area Code ‘nnnn’Telephone Number ‘nnnnnnn..n’
5.Ignore field ABNREGTAXADD93 in the Add Tax Role (abnregtaxadd.lodge) service.
The field ABNREGTAXADD93: FBT Account is to be ignored and no data to be supplied.
6.Organisation type of Corporate Unit Trust is not a valid organisation type.
Corporate Unit Trust is not a valid organisation type so the following values should not be included in the ABNREG request message for element ABNREG8:054 = Corporate Unit Trust055 = Corporate Unit Trust - Commonwealth056 = Corporate Unit Trust - Local057 = Corporate Unit Trust - State058 = Corporate Unit Trust - Territory
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7.Overseas addresses require suburb/town/locality.
The suburb field is mandatory for business addresses. If no suburb name is available then this element should be populated with the country name.When the field is left blank the user should see the following message:Please provide a 'Suburb\Town\Locality'. If you do not have this information, provide the Country instead.
8.
Table 8: Known Issues of the business registration services
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15. BUSINESS RULES
15.1 REQUIREMENTS FOR BUSINESS REGISTRATION – ENTITY IS ENTITLED
The following table provides the mandatory requirements for a complete business registration using the Submit Business Registration Application message when the entity is entitled to an ABN or allowed to continue to apply for an ABN. Please refer to Message Structure Table for guidance at the field level within the element headers. This includes the fields that are mandatory.
Element Header in Message Structure Table
ABN reg: Individual/ Sole trader
ABN reg: Partnership/ Company/ Trust
ABN reg:Superannuation (other than Org type =Self-Managed Super Fund)
ABN reg:Superannuation ( Org type = Self-Managed Super Fund)
TFN reg only
ApplyForAbn - Header Mandatory Mandatory Mandatory Mandatory Mandatory
Main Information Mandatory Mandatory Mandatory Mandatory Mandatory
Entitlement Mandatory Mandatory Mandatory Mandatory Not Required
Application Detail Mandatory Mandatory Mandatory Mandatory Mandatory
Taxation Information Mandatory Mandatory Mandatory Mandatory Mandatory
Applicant Information Mandatory Mandatory Mandatory Mandatory Mandatory
Business Activity Details Mandatory Mandatory Mandatory Mandatory Mandatory
Business Address Details Mandatory Mandatory Mandatory Mandatory Mandatory
Postal Address Details Mandatory Mandatory Mandatory Mandatory Mandatory
Additional Locations Optional Optional Optional Optional Not Required
Authorised - Contact Details Mandatory Mandatory Mandatory Mandatory Mandatory
Associates - Individual Not required
Mandatory if individual associates. Not required if no individual associates.
Mandatory if individual associates. Not required if no individual associates.
Mandatory if individual associates. Not required if no individual associates.
Mandatory if individual associates. Not required if no individual associates.
AUSkey Registration Optional Optional Optional Optional Not Required
Associates - Organisation Not required
Mandatory if organisation associates. Not required if no organisation associates.
Mandatory if organisation associates. Not required if no organisation associates.
Mandatory if organisation associates. Not required if no organisation associates.
Mandatory if organisation associates. Not required if no organisation associates.
Associates - Information Not required Mandatory Mandatory Mandatory Mandatory
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Element Header in Message Structure Table
ABN reg: Individual/ Sole trader
ABN reg: Partnership/ Company/ Trust
ABN reg:Superannuation (other than Org type =Self-Managed Super Fund)
ABN reg:Superannuation ( Org type = Self-Managed Super Fund)
TFN reg only
Associates - Other Not required Not required Not required Mandatory Not Required
Reason for Application Mandatory Mandatory Not required Not required Not required
Super - Notice of Election Not required Not required
Mandatory if fund is APRA regulated:Non-public Offer Fund, Public Offer Fund, Public Sector Fund, Public Sector Scheme and Small APRA Fund. Mandatory Not required
SMSF Trustee Disclosure Not required Not required Not required Mandatory Not Required
Goods and Services Tax Optional Optional Optional Optional Not Required
GST - Financial details Optional Optional Optional Optional Not Required
Fuel Tax Credits Optional Optional Optional Optional Not Required
Luxury Car Tax Optional Optional Optional Optional Not Required
Wine Equalisation Tax Optional Optional Optional Optional Not Required
Pay As You Go Withholdings Optional Optional Optional Optional Not Required
Fringe Benefits Tax Optional Optional Optional Optional Not Required
Declaration Mandatory Mandatory Mandatory Mandatory Mandatory
15.2 REQUIREMENTS FOR BUSINESS REGISTRATION – ENTITY IS NOT ENTITLED
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The following table provides the mandatory requirements for a complete business registration using the Submit Business Registration Application message when the entity is not entitled to an ABN.
Element Header in Message Structure Table
ABN reg: Individual/ Sole trader
ABN reg: Partnership/ Company/ Trust
ABN reg:Superannuation (other than Self-Managed Super Fund)
ABN reg:Superannuation (Self-Managed Super Fund)
ApplyForAbn - Header Mandatory Mandatory Mandatory Mandatory
Main Information Mandatory Mandatory Mandatory Mandatory
Entitlement Mandatory Mandatory Mandatory Mandatory
Application Detail Mandatory Mandatory Mandatory Mandatory
Taxation Information Not required Not required Not required Not required
Applicant Information Mandatory Mandatory Mandatory Mandatory
Business Activity Details Not required Not required Not required Not required
Business Address Details Mandatory Mandatory Mandatory Mandatory
Postal Address Details Not required Not required Not required Not required
Additional Locations Not required Not required Not required Not required
Authorised - Contact Details Mandatory Mandatory Mandatory Mandatory
Associates - Individual Not required Not required Not required Not required
AUSkey Registration Not required Not required Not required Not required
Associates - Organisation Not required Not required Not required Not required
Associates - Information Not required Not required Not required Not required
Associates - Other Not required Not required Not required Not required
Reason for Application Not required Not required Not required Not required
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Element Header in Message Structure Table
ABN reg: Individual/ Sole trader
ABN reg: Partnership/ Company/ Trust
ABN reg:Superannuation (other than Self-Managed Super Fund)
ABN reg:Superannuation (Self-Managed Super Fund)
Super - Notice of Election Not required Not required Not required Not required
SMSF Trustee Disclosure Not required Not required Not required Not required
Goods and Services Tax Not required Not required Not required Not required
GST - Financial details Not required Not required Not required Not required
Fuel Tax Credits Not required Not required Not required Not required
Luxury Car Tax Not required Not required Not required Not required
Wine Equalisation Tax Not required Not required Not required Not required
Pay As You Go Withholdings Not required Not required Not required Not required
Fringe Benefits Tax Not required Not required Not required Not required
Declaration Mandatory Mandatory Mandatory Mandatory
Since the application is a short application only a subset of the fields described in the message structure table are required. These fields are:
Field Conditionpyid.02.12:Identifiers.CallReference.Identifier (ABNREG1) -
pyde.02.41:ElectronicContact.ElectronicServiceAddress.Text (ABNREG3) -
pyde.02.41:ElectronicContact.ElectronicDeviceType.Text (ABNREG4) -
pyin.02.29:SoftwareInformation.OperatingSystem.Text (ABNREG5) -
pyid.02.12:Identifiers.RequesterReferencce.Identifier (ABNREG6) -
pyde.02.03:Party.Type.Code (ABNREG7) -
pyde.02.19:OrganisationDetails.OrganisationType.Code (ABNREG8) -
pyde.02.19:OrganisationDetails.AustralianBusnessRegisterEntityType.Code (ABNREG9)
-
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Field Conditionpyin.02.12:Interaction.Question.Identifier (ABNREG10)
pyid.02.12:Interaction.Question.Identifier (ABNREG11) -
pyid.02.12:Interaction.OptionQuestion.Identifier (ABNREG12) -
pyin.02.11:Interaction.Question.Identifer (ABNREG13)
pyid.02.12:Interaction.ABNEntitlement.Indicator (ABNREG15) -
pyin.02.32:Interaction.OutcomeQuestion.Identifier (ABNREG14) -
pyin.02.32:Interaction.ABNApplication.Indicator (ABNREG18) -
pyin.02.32:Interaction.TFNApplication.Indicator (ABNREG19) -
pyin.02.00:Declaration.StatementAccepted.Indicator (ABNREG182) -
pyde.02.26:OrganisationNameDetails.OrganisationalName.Text (ABNREG31) All Organisation Types Except IND
pyde.02.26:PersonNameDetails.Title.Text (ABNREG38) IND Only
pyde.02.26:PersonNameDetails.GivenName.Text (ABNREG36) IND Only
pyde.02.26:PersonNameDetails.OtherGivenName.Text (ABNREG37) IND Only
pyde.02.26:PersonNameDetails.FamilyName.Text (ABNREG35) IND Only
pyde.02.26:PersonDemographicDetails.Birth.Date (ABNREG34) IND Only
pyid.02.26:Identifiers.TaxFileNumber.Identifier (ABNREG40)
pyde.02.26:AddressDetails.Country.Code (ABNREG50) -
pyde.02.26:AddressDetails.Line1.Text (ABNREG48) -
pyde.02.26:AddressDetails.Line2.Text (ABNREG49) -
pyde.02.26:AddressDetails.LocalityName.Text (ABNREG53) -
pyde.02.26:AddressDetails.StateOrTerritory.Code (ABNREG52) -
pyde.02.26:AddressDetails.Postcode.Text (ABNREG51) -
pyde.02.26.ElectronicContact.Telephone.ServiceLine.Code (ABNREG57) -
pyde.02.26:ElectronicContact.Telephone.Minimal.Number (ABNREG58) -
pyde.02.26:ElectronicContact.ElectronicMail.Address.Text (ABNREG55) -
pyde.02.26:PersonNameDetails.Title.Text (ABNREG78) All Organisation Types Except IND
pyde.02.26:PersonNameDetails.GivenName.Text (ABNREG79) All Organisation Types Except IND
pyde.02.26:PersonNameDetails.FamilyName.Text (ABNREG80) All Organisation Types Except IND
pyde.02.00:PersonUnstructuredName.FullName.Text (ABNREG178) -
pyde.02.26:PersonNameDetails.Position.Text (ABNREG179) -
pyin.02.00:Declaration.Signature.Date (ABNREG181) -
Please refer to Message Structure Table for more detail on the fields.
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15.3 BUSINESS REGISTRATION
The submit business registration request will be validated By the SBR Core channel – these rules are described in a separate document ‘validation rules’. By the ABR processing system – these rules are described below.
Please refer to the Message Structure Table for detail on all values.
NOTE: The business rules have been grouped into different rule types: ‘UI validation’ rules are to be implemented on the client side prior to sending the business
registration request message.
‘On submit’ rules will be implemented at the ATO side once the business registration request message has been received and initial validation checks are performed.
Please refer to Section 3.6 to understand the expected outcome of multiple registration attempts.
15.3.1 ABN and TFN registration
Rule Type: UI Validation
# ABR Rule ID
Rules Rule type Related exception number
Related Field
28719 An ABN must be 11 numerics.
UI Validation
CMN.ATO.ABNREG.EM11801
ABNREG17ABNREG109ABNREG121ABNREG122
28720 An ABN must comply with the ABN Mod 89 algorithm
UI Validation
CMN.ATO.ABNREG.EM11801
ABNREG17ABNREG109ABNREG121ABNREG122
28760 An ASIC number must comply with the ASIC algorithm.http://asic.gov.au/for-business/starting-a-company/how-to-start-a-company/australian-company-numbers/australian-company-number-digit-check/
UI Validation
CMN.ATO.ABNREG.EM11803
ABNREG29ABNREG30
70429 Country is mandatory.UI Validation
CMN.ATO.ABNREG.EM70430
ABNREG61ABNREG72ABNREG102ABNREG118
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# ABR Rule ID
Rules Rule type Related exception number
Related Field
28761 Applicants address line 1 is compulsory.
UI Validation CMN.ATO.ABNRE
G.EM11311
ABNREG48ABNREG59
28762 Address lines 1 & 2 must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and & ' ( ) - /
UI Validation
CMN.ATO.ABNREG.EM11315
ABNREG48ABNREG49ABNREG59ABNREG60ABNREG68ABNREG69ABNREG97ABNREG98ABNREG113ABNREG114
28763 Address Lines 1 & 2 should not contain numerics only, there must be at least one non-numeric character.
UI Validation
CMN.ATO.ABNREG.EM11301
ABNREG48ABNREG49ABNREG59ABNREG60ABNREG68ABNREG69ABNREG97ABNREG98ABNREG113ABNREG114
28764 Address Lines 1 & 2 should not contain the text "as above"
UI Validation
CMN.ATO.ABNREG.EM11301
ABNREG48ABNREG49ABNREG59ABNREG60ABNREG68ABNREG69ABNREG97ABNREG98ABNREG113ABNREG114
28772 For Australian addresses, the postcode must be 4 numerics
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG51ABNREG62ABNREG71ABNREG100ABNREG116
28773 Applicants postcode is mandatory for all Australian addresses
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG51ABNREG62ABNREG71ABNREG100ABNREG116
28775 Applicants state is compulsory for Australian GEO addresses (ie where
UI Validation
CMN.ATO.ABNREG.EM11303
ABNREG52ABNREG63ABNREG72
VERSION 2.2 UNCLASSIFIED PAGE 61 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
country = "AU") ABNREG101ABNREG117
28776 State is to be blank if address is outside Australia (ie where country is other than "AU").
UI Validation
CMN.ATO.ABNREG.EM11303
ABNREG52ABNREG63ABNREG72ABNREG101ABNREG117
28778 Applicants suburb is mandatory for Australian addresses
UI Validation
CMN.ATO.ABNREG.EM11302
ABNREG53ABNREG64ABNREG73ABNREG99ABNREG115
28780 Suburb must not contain only numerics
UI Validation
CMN.ATO.ABNREG.EM11302
ABNREG53ABNREG64ABNREG73ABNREG99ABNREG115
28781 Suburb must not contain repeated (or more) contiguous alphanumeric or special characters. Examples of fails "++++" , "aAAa"
UI Validation
CMN.ATO.ABNREG.EM11302
ABNREG53ABNREG64ABNREG73ABNREG99ABNREG115
28889 The Business Start Date cannot be left blank a date must be provided.
UI Validation CMN.ATO.ABNRE
G.EM11804
ABNREG46
33333 The start date of an ABN cannot be prior to 1 Nov 1999.
UI Validation
CMN.ATO.ABNREG.EM13306
ABNREG46
52007 The Business Start Date cannot be more than 6 months into the future.
UI Validation
CMN.ATO.ABNREG.EM11804
ABNREG46
30203 The TFN only application is not available to Individuals.
UI Validation CMN.ATO.ABNRE
G.EM12331
ABNREG19
30305 The valid values for Owned Controlled By Government are Yes or No. It cannot be blank
UI Validation
CMN.ATO.ABNREG.EM12853
ABNREG42
30273 Valid answers for Income Tax Exempt Organisation are ‘'Yes'’ or ‘'No'’ it cannot be blank.
UI Validation
CMN.ATO.ABNREG.EM12849
ABNREG22
30342 Valid values for Resident of Australia are "yes" or "no", it cannot have both
UI Validation
CMN.ATO.ABNREG.EM12850
ABNREG28
VERSION 2.2 UNCLASSIFIED PAGE 62 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
selected or be left blank.
30434 The field "Does the applicant wish to apply for an Australian Business Number (ABN)?" is mandatory
UI Validation
CMN.ATO.ABNREG.EM12852
ABNREG18
30436 Valid answers to "Do you want to apply for a TFN" are "yes" or "no". It cannot be blank or have both selected.
UI Validation
CMN.ATO.ABNREG.EM22535
ABNREG19
28774 For an Australian address, (ie where country = au), the postcode has to be in the valid range: 0200-0299, 0800-7499 and 7800-9799.
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG51
28779 Suburb must contain only valid characters: 0-9, A-Z, a-z, Space and & ' ( ) , - . / "
UI Validation
CMN.ATO.ABNREG.EM11302
ABNREG53
28782 Main business address - Address Lines 1 & 2 cannot contain any of the following terms if they are positioned at the start of the line and followed by a space or numeric character or is immediately preceded and followed by a space or numeric character: ATTENTION, ATTN, ATT, C/, C/-, C/O, CO, Care Of, GPO, GPO Box, PO, PO Box, Post Box, Post Office, P/-, Locked Bag, Private Bag, RMB, RSD, RMD. None of the terms are case sensitive.
UI Validation
CMN.ATO.ABNREG.EM11312
ABNREG48ABNREG49ABNREG68ABNREG69ABNREG97ABNREG98ABNREG113ABNREG114
29855 The postal address line 1 and 2 cannot contain the term ‘cnr’ (all instances, except if in the middle of a word).
UI Validation
CMN.ATO.ABNREG.EM11314
ABNREG59ABNREG60
28816 Main business address postcodes cannot be 2001, 3001, 4001 if country is Australia.
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG51
28894 Date of birth cannot be a future date.
UI Validation
CMN.ATO.ABNREG.EM12803
ABNREG34ABNREG89
VERSION 2.2 UNCLASSIFIED PAGE 63 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
28895 Date of Birth is mandatory for Individual Applicants
UI Validation
CMN.ATO.ABNREG.EM12803
ABNREG34ABNREG89
50016 Date cannot be earlier than 01/01/1900
UI Validation
CMN.ATO.ABNREG.EM46033
ABNREG34ABNREG89
28940 Email address must contain a dot (.).
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28941 The email address must contain an @ symbol.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28942 Email address must not contain adjacent dots.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28944 The email address must not contain more than one @ symbol.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28947 Email address must not have a dot as the leading character.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28948 The email address must not have a dot as the trailing character.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28949 Email address must not have a dot character adjacent to the @ symbol.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28950 Email address must not have a leading or embedded space (or spaces).
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28951 Email address must not have an @ symbol as the leading character.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
28952 The email address must not have an @ symbol as the trailing character.
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
54857 The email address must contain only valid characters. Valid characters are 0-9, A-Z, a-z and - . @ _
UI Validation
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75ABNREG83
39943 Email address must be in the following format:
UI Validation UI
CMN.ATO.ABNREG.EM11306
ABNREG55ABNREG56ABNREG75
VERSION 2.2 UNCLASSIFIED PAGE 64 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
<name>@<domain>.<extension(s)>
Validation ABNREG83
70381 An e-mail address must be between 5 and 200 characters in length.
UI Validation
CMN.ATO.ABNREG.EM70402
ABNREG55ABNREG56ABNREG75ABNREG83
54861 Emaill address is mandatory
UI Validation
CMN.ATO.ABNREG.EM46143
ABNREG55ABNREG56ABNREG75ABNREG83
29072
70385
Family name for an Individual Applicant is mandatory.
UI Validation
CMN.ATO.ABNREG.EM10801
ABNREG35ABNREG80ABNREG90
29074 Family name must only contain valid characters: 0-9, A-Z, a-z and Space ' - ,
UI Validation CMN.ATO.ABNRE
G.EM10801
ABNREG35ABNREG80ABNREG90
29076 Family name must not contain repeated (four or more) contiguous alphanumeric characters.
UI Validation
CMN.ATO.ABNREG.EM10801
ABNREG35ABNREG80ABNREG90
29077 Family name should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks.
UI Validation
CMN.ATO.ABNREG.EM10801
ABNREG35ABNREG80ABNREG90
29079 Given name must only contain valid characters: 0-9, A-Z, a-z and Space ' -
UI Validation CMN.ATO.ABNRE
G.EM10803
ABNREG36ABNREG79ABNREG91
29080 Given name must not contain only numerics, there must be at least one alpha character.
UI Validation
CMN.ATO.ABNREG.EM10803
ABNREG36ABNREG79ABNREG91
29081 Given name should not contain repeated (four or more) contiguous alphanumeric characters.
UI Validation
CMN.ATO.ABNREG.EM10803
ABNREG36ABNREG79ABNREG91
29082 Given name should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks.
UI Validation
CMN.ATO.ABNREG.EM10803
ABNREG36ABNREG79ABNREG91
29085 Only organisation types of Australian public company, Australian private company, Limited partnership, Other incorporated entity and all Super entities can have an Organisation (Non-
UI Validation
CMN.ATO.ABNREG.EM10816
ABNREG31
VERSION 2.2 UNCLASSIFIED PAGE 65 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Individual Legal) name which contains "Proprietary", "Limited", "Pty", "Ltd". Note - All other Organisation entities can have the word "Limited" if it is not at the end of the name.
70120 For organisation types that MUST have an ACN and where the ASIC call was NOT successful ie the legal name was not returned from ASIC - only organisation types of Australian Public Company, Australian Private Company can have an organisation name which contains "Proprietary", "Limited", "Pty", "Ltd". Note - All other Organisation entities can have the word "Limited" if it is not at the end of the name.
UI Validation
CMN.ATO.ABNREG.EM10816
ABNREG31
70121 For organisation types that MAY have an ACN and where the ASIC call was NOT successful ie the legal name was not returned from ASIC - only organisation types of Limited Partnership and Other Incorporated Entity can have an organisation name which contains "Proprietary", "Limited", "Pty", "Ltd". Note - All other Organisation entities can have the word "Limited" if it is not at the end of the name.
UI Validation
CMN.ATO.ABNREG.EM10816
ABNREG31
70122 For organisation types that CANNOT have an ACN - only organisation types of Superannuation entities can have an organisation name which contains "Proprietary", "Limited", "Pty", "Ltd". Note - All other Organisation entities can have the word "Limited" if it is not at the
UI Validation
CMN.ATO.ABNREG.EM10816
ABNREG31
VERSION 2.2 UNCLASSIFIED PAGE 66 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
end of the name.
29087 Organisation name must contain only valid characters. Valid characters are 0-9, A-Z, a-z, Space ! " # $ % & ' ( ) - . / : ; = ? @ [ \ ] _ ` { | }
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
70124 For organisations that MUST have an ACN and where ASIC call was NOT successful ie the legal name was not returned from ASIC – Organisation name must contain only valid characters. Valid characters are 0-9, A-Z, a-z, Space ! " # $ % & ' ( ) - . / : ; = ? @ [ \ ] _ ` { | }
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
70125 For organisations that MAY have an ACN and where ASIC call was unsuccessful ie legal name was not returned from ASIC - Organisation name must contain only valid characters. Valid characters are 0-9, A-Z, a-z, Space ! " # $ % & ' ( ) - . / : ; = ? @ [ \ ] _ ` { | }
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
70126 For organisations that CANNOT have an ACN - Organisation name must contain only valid characters. Valid characters are 0-9, A-Z, a-z, Space ! " # $ % & ' ( ) - . / : ; = ? @ [ \ ] _ ` { | }
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
29088 Organisation (Non-Individual Legal) names should not contain only numeric characters.
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
70128 For organisation types that MUST have an ACN and where the ASIC call was NOT successful – Organisation names should not contain only numeric numbers.
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
70129 For organisation types that MAY have an ACN and where the ASIC call was NOT successful –
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
VERSION 2.2 UNCLASSIFIED PAGE 67 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Organisation names should not contain only numeric numbers.
70130 For organisation types that CANNOT have an ACN – Organisation names should not contain only numeric numbers.
UI Validation
CMN.ATO.ABNREG.EM10806
ABNREG31
29093 Other given name should not be filled in, where First Given name is blank.
UI Validation
CMN.ATO.ABNREG.EM10807
ABNREG36 ABNREG37ABNREG91ABNREG92
29094 Other given names must contain only valid characters. Valid characters are 0-9, A-Z, a-z, Space, (-) hyphen and '
UI Validation
CMN.ATO.ABNREG.EM10807
ABNREG36 ABNREG37ABNREG91ABNREG92
29095 Other given names should not contain only numerics, there must be at least one alpha character.
UI Validation
CMN.ATO.ABNREG.EM10807
ABNREG36 ABNREG37ABNREG91ABNREG92
29096 Other given names should not contain repeated (four or more) contiguous alphanumeric characters.
UI Validation
CMN.ATO.ABNREG.EM10807
ABNREG36 ABNREG37ABNREG91ABNREG92
29097 Other given names should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks (!)
UI Validation
CMN.ATO.ABNREG.EM10807
ABNREG36 ABNREG37ABNREG91ABNREG92
29105 Valid answers for Non-Profit Organisation are ‘'Yes’' or ‘'No'’, it cannot have both selected or be left blank.
UI Validation
CMN.ATO.ABNREG.EM12811
ABNREG21
29208 Co-operative, Co-operative - Commonwealth, Co-operative - Local, Co-operative - State, Co-operative - Territory - must have at least one of either Director or Office Bearer.
UI Validation
CMN.ATO.ABNREG.EM10301
ABNREG95ABNREG110
VERSION 2.2 UNCLASSIFIED PAGE 68 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
If there is a Director there must be one Public Officer
29247 A Limited Partnership, Limited Partnership - Local, Limited Partnership - State, Limited Partnership - Territory or Limited Partnership- Commonwealth that does not have an ACN must have at least two associates (either individual or organisation associates) with position held of Partner.
UI Validation
CMN.ATO.ABNREG.EM10303
ABNREG95ABNREG110
29260 Other Incorporated Entity, Other Incorporated Entity - Commonwealth, Other Incorporated Entity - Local, Other Incorporated Entity - State, Other Incorporated Entity - Territory must have at least one individual associate with a position held of either Director or Office Bearer.If there is a Director, then one Public Officer is required.
UI Validation
CMN.ATO.ABNREG.EM10304
ABNREG95ABNREG110
29341 Other Unincorporated Entity, Other Unincorporated Entity - Commonwealth, Other Unincorporated Entity - Local, Other Unincorporated Entity - State, Other Unincorporated Entity - Territory - must have either one Public Officer or, one or more Office Bearer
UI Validation
CMN.ATO.ABNREG.EM10308
ABNREG95ABNREG110
29347 An associate must have a Position Held selected.
UI Validation CMN.ATO.ABNRE
G.EM12821
ABNREG95ABNREG110
29603 TFNs must be 9 numerics (individual) or 8 or 9 numerics (non-individuals).
UI Validation
CMN.ATO.ABNREG.EM16113
ABNREG40ABNREG96ABNREG111
29667 Valid format for a date is DDMMCCYY and must contain numerics and no
UI Validation
CMN.ATO.ABNREG.EM13301
ABNREG34ABNREG45
VERSION 2.2 UNCLASSIFIED PAGE 69 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
alpha characters and must be a real calendar date (eg not 30th February).
ABNREG46ABNREG89ABNREG112ABNREG127ABNREG140ABNREG149ABNREG154ABNREG169ABNREG171ABNREG181ABNREG189
29680 Reason for applying is mandatory and only one value can be selected.
UI Validation CMN.ATO.ABNRE
G.EM22507
ABNREG120
29685 For an authorised contact, the position held detail must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and ! " $ % & ' ( ) * , - . / : ; = ? @ [ ]
UI Validation
CMN.ATO. ABNREG.EM12820
ABNREG88
29693 The TFN provided for an associate must not be the TFN of the main applicant.
UI Validation CMN.ATO.ABNRE
G.EM13317
ABNREG96ABNREG111
29701 If Preferred Language is "Other", then a language must be specified in the "Please Specify" section
UI Validation
CMN.ATO.ABNREG.EM13321
ABNREG78
29703 Tax applicant type for ABN application is mandatory
UI Validation
CMN.ATO.ABNREG.EM12802
ABNREG7
29704 If the applicant indicates they have a TFN, then they cannot apply for a TFN.
UI Validation
CMN.ATO.ABNREG.EM22501
ABNREG16ABNREG19
29705 The field "Do you have a TFN" [TFNExistIndicator] is mandatory
UI Validation CMN.ATO.ABNRE
G.EM22536
ABNREG16
29708 The Date of declaration is UI CMN.ATO.ABNRE ABNREG18
VERSION 2.2 UNCLASSIFIED PAGE 70 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
56015 mandatory. ValidationG.EM46183
1ABNREG189
29709 The Date of Declaration must not be a future date.
UI Validation
CMN.ATO.ABNREG.EM13302
ABNREG181ABNREG189
29710 The Declaration Name cannot be numerics only.
UI Validation
CMN.ATO.ABNREG.EM13303
ABNREG178ABNREG185
29712 The Declaration Name cannot be left blank, it must be provided.
UI Validation
CMN.ATO.ABNREG.EM13303
ABNREG178ABNREG185
29715 The Declaration Name must not contain invalid characters. Valid characters are 0-9, A-Z, a-z, Space and & ' ()*+,-./
UI Validation
CMN.ATO.ABNREG.EM13303
ABNREG178ABNREG185
29716 The Declaration Name should not contain repeated (four or more) contiguous alpha characters.
UI Validation
CMN.ATO.ABNREG.EM13303
ABNREG178ABNREG185
29718 The Declaration Name should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks (& ( ) * + , . /)
UI Validation
CMN.ATO.ABNREG.EM13303
ABNREG178ABNREG185
29720 The Declaration Position Held cannot be left blank, it must be provided.
UI Validation
CMN.ATO.ABNREG.EM13305
ABNREG179ABNREG186
29721 The Declaration Position Held must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and & ' ( ) * + , - . /
UI Validation
CMN.ATO.ABNREG.EM13305
ABNREG179ABNREG186
29763 If the authorised contact person’s Preferred Language is other than English then the preferred language details must contain only valid characters.
UI Validation
CMN.ATO.ABNREG.EM12825
ABNREG78
VERSION 2.2 UNCLASSIFIED PAGE 71 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Valid characters are 0-9, A-Z, a-z, Space and ! " # $ % & ' ( ) * + , - . / : ; < = ? @ [ \ ] { | }
29766 If an Associate Individual does not provide a TFN they are required to provide their residential address.
UI Validation
CMN.ATO.ABNREG.EM10309
ABNREG96ABNREG111
39720 When an associate doesn't provide a TFN then the associates suburb is mandatory for all Australian associates addresses
UI Validation
CMN.ATO.ABNREG.EM11302
ABNREG115ABNREG99
39724 When an associate doesn't provide a TFN then the associates state is compulsory for Australian associates GEO addresses
UI Validation
CMN.ATO.ABNREG.EM11303
ABNREG117ABNREG101
39725 When an associate doesn't provide a TFN then the associates postcode is mandatory for all Australian associates addresses
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG116ABNREG100
29767 If an Associated Organisation does not provide a TFN they are required to provide their business address and date they commenced (Registered or became incorporated).
UI Validation
CMN.ATO.ABNREG.EM10310
ABNREG111
29769 If the organisation type is Pooled Superannuation Trust, then they must be a resident of Australia.
UI Validation
CMN.ATO.ABNREG.EM13311
ABNREG28
29770 For superannuation entities, an Individual Associate cannot have a Member position held if organisation type is NOT Self-managed super fund.
UI Validation
CMN.ATO.ABNREG.EM10312
ABNREG95
29771 For superannuation entities, an Individual Associate cannot have Trustee position held if Corporate Trustee also provided.
UI Validation
CMN.ATO.ABNREG.EM10313
ABNREG95
VERSION 2.2 UNCLASSIFIED PAGE 72 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
29780 Type of Organisation/ Applicant type is mandatory eg what kind of entity is it, Australian Private Company, Family Partnership etc.
UI Validation
CMN.ATO.ABNREG.EM22516
ABNREG8
29803 Gender is a mandatory field for associate individuals of a superannuation fund.
UI Validation
CMN.ATO.ABNREG.EM12806
ABNREG94
2981471336
A Super Fund, Trust, cannot have the phrase Exec, Executor, Executrix or The Exec in the legal name.
On SubmitUI Validation
CMN.ATO.ABNREG.EM10811
ABNREG31
331637013671372
An applicant that is an Organisation (i.e. not an individual) must provide a legal name.
UI Validation
CMN.ATO.ABNREG.EM10542
ABNREG31
2982171337
All names (Legal names for Individual & Non-Individual, Associate Name and Contact Name) cannot contain :- Receivership, Bankrupt, Liquidation, Not Applicable, P/I/P, As Trustee for, T/A, No Business Name, Incorrectly registered, Don't have one, <space>ATF<space>, T'tee, <space>Ttee, T'ee, T/tee, TFN, Self Employed, Self Trade, Self Trading, Sole Trader, Does Not Trade, As Above or The Body Corporate For or APFP
Note:For the term 'as above' further specific conditions will apply:Name fields should not contain text 'As Above'. This is specifically searching for the term 'as above' by itself, or 'as above' with a space before it or after it if it's part of a name. Case does not matter either. The intent is
UI Validation
CMN.ATO.ABNREG.EM10812
ABNREG31ABNREG35ABNREG36ABNREG37ABNREG90ABNREG91ABNREG92ABNREG10
8
VERSION 2.2 UNCLASSIFIED PAGE 73 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
to not allow 'as above' to refer to a name somewhere else on the Web page.eg If the family name is 'as above', this is not allowed.eg If the family name is '_as above' (space before and only thing in the field), this is not allowed.eg If the family name is 'same as above' this is not allowed.eg If the family name is 'as above just like the other name' this is not allowed.eg If the family name is 'high above the clouds' .. this is allowed.eg If the family name is 'Das Above Me'... this is allowed.
For Super and Trust entity types:For the main party's legal name and any associated organisation's legal name, the word ‘Trustee’ (upper and lower case) is allowed.
29830701327013370134
All names cannot consist of only :- Not applicable, N''A, A/A, N/A, N A, N / A or N'A
UI Validation
CMN.ATO.ABNREG.EM10812
ABNREG31ABNREG35ABNREG36ABNREG37ABNREG90ABNREG91ABNREG92ABNREG10
8
29859 An associate cannot be added twice.If two associates with the same TFN are provided in the request message, then this rule will trigger.
UI Validation
CMN.ATO.ABNREG.EM12831
ABNREG96ABNREG111
29862
70380
If the area code is provided then the number must also be provided.
UI Validation
CMN.ATO.ABNREG.EM12833
ABNREG217
ABNREG218
ABNREG82
VERSION 2.2 UNCLASSIFIED PAGE 74 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
ABNREG84
29863 If the number is provided then the area code must also be provided.
UI Validation
CMN.ATO.ABNREG.EM12834
ABNREG58ABNREG77ABNREG219ABNREG220ABNREG224
29867 Associated organisation name must be entered
UI Validation
CMN.ATO.ABNREG.EM10817
ABNREG108
29888 An authorised contact person cannot be added twice.
UI Validation CMN.ATO.ABNRE
G.EM13332
ABNREG79ABNREG80
29874 The date of commencement, registration or incorporation of the entity must not be a future date.
UI validation
CMN.ATO.ABNREG.EM10320
ABNREG112
29907 The ACN/ARBN of the Ultimate Holding Company of an associate cannot be the same as the ACN/ARBN supplied for the main applicant.
UI Validation
CMN.ATO.ABNREG.EM13337
ABNREG29ABNREG30
29911 A Self-Managed Superannuation Fund entity must have at least one corporate trustee or at least two individual trustees.
UI Validation
CMN.ATO.ABNREG.EM10321
ABNREG95ABNREG110
29912 At least one of the ‘notice of election’ tick boxes should be checked.
UI Validation
CMN.ATO.ABNREG.EM12846
ABNREG126ABNREG128
30492 Notice of Election details will only be captured for "ATO regulated self-managed superannuation funds" and "APRA regulated superannuation funds".
UI Validation
N/A29914 For superannuation funds
electing to be regulated under the Superannuation Industry (Supervision) Act 1993, the election date may not be a future date.
UI Validation
CMN.ATO.ABNREG.EM10362
ABNREG127
29915 Date of election is UI CMN.ATO.ABNRE ABNREG12
VERSION 2.2 UNCLASSIFIED PAGE 75 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
mandatory when the Notice of Election is presented.
Validation
G.EM10362
7
29916 The date of election for superannuation funds may not be earlier than the start date of the superannuation fund.
UI Validation
CMN.ATO.ABNREG.EM10327
ABNREG127
33466 The ‘corporations power’ election cannot be selected where there are individual trustees.
UI Validation
CMN.ATO.ABNREG.EM10329
ABNREG126
29918 Associated organisations of superannuation funds must provide an ACN/ARBN.
UI Validation
CMN.ATO.ABNREG.EM12844
ABNREG106
29920 Superannuation funds may not apply for TFN only.
UI Validation
CMN.ATO.ABNREG.EM12328
ABNREG18ABNREG19
29924 ‘Type of fund’ must be completed where organisation type is ‘APRA regulated super fund’.
UI Validation
CMN.ATO.ABNREG.EM12330
ABNREG26
29933 A response to “What is the structure of the Superannuation Fund?” must be provided. It cannot be blank or have more than one option selected.
UI Validation
CMN.ATO.ABNREG.EM13339 ABNREG27
29934 Where provided, ‘'How many members does the fund or trust have’' must be a whole numeric. Zero (0) is an acceptable response.
UI Validation
CMN.ATO.ABNREG.EM10335
ABNREG25
29935 For superannuation entities, the date the fund came into existence (commencement date) cannot be a future date.
UI Validation
CMN.ATO.ABRREG.EM11817
ABNREG46
29936
72134
If the Organisation type is Self-Managed Superannuation Fund – then the “Self-managed Superannuation Fund Operating Over One Year” Indicator field cannot be blank.
UI Validation
CMN.ATO.ABNREG.EM13340CMN.ATO.ABNREG.EM72135
ABNREG132
2993772140
A Self-Managed Superannuation Fund with
UI Validation
CMN.ATO.ABNREG.EM13341
ABNREG133
VERSION 2.2 UNCLASSIFIED PAGE 76 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
one or more individual trustees must indicate if any trustee has been convicted of an offence.“Dishonest Conduct Conviction Trustee” indicator must be provided.
CMN.ATO.ABNREG.EM72141
ABNREG134ABNREG135ABNREG136
2993872138
A Self-Managed Superannuation Fund with one or more individual trustees must indicate if a civil penalty order has ever been made in relation to any of the trustees.“Penalty Order Trustee” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13341CMN.ATO.ABNREG.EM72139
ABNREG133ABNREG134ABNREG135ABNREG136
2993972136
A Self-Managed Superannuation Fund with one or more individual trustees must indicate if any trustee is an undischarged bankrupt.“Undischarged Bankrupt Trustee” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13341CMN.ATO.ABNREG.EM72137
ABNREG133ABNREG134ABNREG135ABNREG136
2994072142
A Self-Managed Superannuation Fund with one or more individual trustees must indicate if any of the trustees have been notified that they are a disqualified person by the Regulator (the Tax Office or Australian Prudential Regulation Authority).“Disqualified Trustee” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13341CMN.ATO.ABNREG.EM72143
ABNREG133ABNREG134ABNREG135ABNREG136
2994172130
A Self-Managed Superannuation Fund with a corporate trustee must indicate if the company knows or has reasonable grounds to suspect, that a person who is, or is acting as, a responsible officer of the body corporate is a disqualified person.“Disqualified Officer”
UI Validation
CMN.ATO.ABNREG.EM13342CMN.ATO.ABNREG.EM72131
ABNREG129
ABNREG130
ABNREG131
ABNREG137
ABNREG138
VERSION 2.2 UNCLASSIFIED PAGE 77 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
indicator must be provided.
2994272132
A Self-Managed Superannuation Fund with a corporate trustee must indicate if there has been a receiver, or a receiver and manager of the company appointed.“Receiver Manager Appointed” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13342CMN.ATO.ABNREG.EM72133
ABNREG129
ABNREG130
ABNREG131
ABNREG137
ABNREG138
29943
72146
A Self-Managed Superannuation Fund with a corporate trustee must indicate if the company has been placed under official management.“Under Administration” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13342CMN.ATO.ABNREG.EM72147
ABNREG129
ABNREG130
ABNREG131
ABNREG137
ABNREG138
2994472128
A Self-Managed Superannuation Fund with a corporate trustee must indicate if there is a provisional liquidator of the company appointed.“Liquidator Appointed” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13342CMN.ATO.ABNREG.EM72129
ABNREG129
ABNREG130
ABNREG131
ABNREG137
ABNREG138
29945
72144
A Self-Managed Superannuation Fund with a corporate trustee must indicate if the company is being wound up.“Wound Up” indicator must be provided.
UI Validation
CMN.ATO.ABNREG.EM13342CMN.ATO.ABNREG.EM72145
ABNREG129
ABNREG130
ABNREG131
ABNREG137
ABNREG138
29869 A Regulated Self Managed Superannuation Fund must have between 1 and 4 members (individual associates with associate type of member).
UI Validation
CMN.ATO.ABNREG.EM10319
ABNREG95ABNREG110
29946 If a Self Managed Superannuation Fund has individual trustees and has
UI Validation
CMN.ATO.ABNREG.EM10336
ABNREG95ABNREG110
VERSION 2.2 UNCLASSIFIED PAGE 78 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
more than 1 member, all members must be individual trustees except where legal personal representative is Yes
29947 If a Self Managed Superannuation Fund has a corporate trustee and has more than 1 member, all members must be directors of the corporate trustee except where ‘legal personal representative’ is ‘Yes’
UI Validation
CMN.ATO.ABNREG.EM10337
ABNREG95ABNREG110
29948 If a Self Managed Superannuation Fund has individual trustees and has only 1 member, the member must be one of the individual trustees except where ‘legal personal representative’ is ‘Yes’
UI Validation
CMN.ATO.ABNREG.EM10338
ABNREG119Associate Details
29949 If a Self Managed Superannuation Fund has individual trustees and has only 1 member, it may not have more than 2 individual trustees
UI Validation
CMN.ATO.ABNREG.EM10339
ABNREG95ABNREG110
29950 If a Self Managed Superannuation Fund has a corporate trustee and only 1 member, the member must be a director of the corporate trustee except where ‘legal personal representative’ is ‘Yes’
UI Validation
CMN.ATO.ABNREG.EM10340
ABNREG119Associate Details
29951 If a Self Managed Superannuation Fund has a corporate trustee and only 1 member, it may not have more than 2 directors of the corporate trustee
UI Validation
CMN.ATO.ABNREG.EM10341
ABNREG95ABNREG110
29952 An Individual associate of a Self Managed Superannuation Fund cannot have a position held of 'Director of a Corporate Trustee' and 'Trustee'
UI Validation
CMN.ATO.ABNREG.EM10342
ABNREG95Associate Details
29953 A Self Managed Superannuation Fund with a corporate trustee must have at least one director of a corporate trustee
UI Validation
CMN.ATO.ABNREG.EM10343
ABNREG95ABNREG110
VERSION 2.2 UNCLASSIFIED PAGE 79 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
53396 A Self Managed Superannuation Fund cannot have an associated Individual with a position held of Director of a Corporate Trustee if no Corporate Trustee has been provided.
UI Validation
CMN.ATO.ABNREG.EM46114
ABNREG95ABNREG110
29955 For Self Managed Superannuation Funds, Member may not be an individual trustee if less than 18 years old
UI Validation
CMN.ATO.ABNREG.EM10345
ABNREG95
29956 For Self Managed Superannuation Funds Member may not be a director of the corporate trustee if less than 18 years old
UI Validation
CMN.ATO.ABNREG.EM10346
ABNREG95
29957 For Self Managed Superannuation Funds, Legal Representative must be Yes if fund has a member less than 18 years old
UI Validation
CMN.ATO.ABNREG.EM10347
ABNREG119
29958 Self Managed Superannuation Fund’s must provide a response to the Legal Representative question.
UI Validation
CMN.ATO.ABNREG.EM10348
ABNREG119
29959 If a Self Managed Superannuation Fund has individual trustees and has more than 1 member, all individual trustees must be members except where legal personal representative is Yes
UI Validation
CMN.ATO.ABNREG.EM10349
ABNREG119
29960 If a Self Managed Superannuation Fund has a corporate trustee and has more than 1 member, all directors of the corporate trustee must be members except where legal personal representative is Yes
UI Validation
CMN.ATO.ABNREG.EM10350
ABNREG119
29961 If a Self Managed Superannuation Fund has individual trustees and has only 1 member and the member is also an individual trustee, Legal representative cannot be Yes.
UI Validation
CMN.ATO.ABNREG.EM10351
ABNREG119
VERSION 2.2 UNCLASSIFIED PAGE 80 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Note: If there is a non-individual associate do not trigger this rule.
29962 If a Self Managed Superannuation Fund has a corporate trustee and has only 1 member and the member is also a Director of the corporate trustee, Legal representative cannot be Yes.
UI Validation
CMN.ATO.ABNREG.EM10352
ABNREG119
29990 If a Self Managed Superannuation Fund has individual trustees and has more than 1 member and all members are individual trustees, Legal representative cannot be Yes.
UI Validation
CMN.ATO.ABNREG.EM13345
ABNREG95ABNREG110
29991 If a Self Managed Superannuation Fund has a corporate trustee and has more than 1 member and all members are Directors of the corporate trustee, Legal representative cannot be ‘Yes’.
UI Validation
CMN.ATO.ABNREG.EM13346
ABNREG95ABNREG110
30509 Conditional mandatory rule:The question "Is this the <entity>'s first time in business in Australia?" cannot be blank if "New Business in Australia" or "Investment Purposes" or "Purchased Existing Business" has been selected.
UI Validation
CMN.ATO.ABNREG.EM22537
ABNREG123
30510 Conditional mandatory rule:The question "Is this the <entity>'s first time as a contractor/sub-contractor in Australia?" cannot be blank if "Contractor/Sub-contractor" has been selected as 'Reason for Application. User must select 'Yes' or 'No'
UI Validation
CMN.ATO.ABNREG.EM22538
ABNREG124
30511 Conditional mandatory rule:The question "Is this the entity's first time providing personal services in
UI Validation
CMN.ATO.ABNREG.EM22539
ABNREG125
VERSION 2.2 UNCLASSIFIED PAGE 81 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Australia?" cannot be blank if "To receive payment for services" has been selected. User must select 'Yes' or 'No'
30518 Where the application type is for ABN or ABN/TFN (not ‘TFN only’ applications) and the type of organisation the applicant is applying for has the tax applicant type of Superannuation, the following defaults are to be applied for ANZSIC values:ANZSIC code: 63300
UI Validation
N/A30543 A response to “How many
defined benefit members does the fund or trust have’', must be provided where ‘Structure of the Superannuation Fund or Trust’ is D “Defined benefit fund - all members defined benefits”, E “Defined benefit fund – not all members defined benefits” or U “Unfunded defined benefit fund” and entity type is one of:
Commonwealth Government Super Fund
Commonwealth Government APRA Regulated Public Sector Fund
Commonwealth Government APRA Regulated Public Sector Scheme
Local Government APRA Regulated Public Sector Fund
Local Government APRA Regulated Public Sector Scheme
APRA Regulated Non-Public Offer Fund
APRA Regulated Public Offer Fund
UI Validation
CMN.ATO.ABNREG.EM10334
ABNREG25
VERSION 2.2 UNCLASSIFIED PAGE 82 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Small APRA Regulated Fund
State Government APRA Regulated Public Sector Fund
State Government APRA Regulated Public Sector Scheme
Territory Government APRA Regulated Public Sector Fund
Territory Government APRA Regulated Public Sector Scheme
33161 An e-mail address must be between 5 and 200 characters in length.
UI Validation CMN.ATO.ABNRE
G.EM11320
ABNREG55ABNREG56ABNREG75
33192 The field 'Do you have an ABN?' is mandatory
UI Validation
CMN.ATO.ABNREG.EM12851
ABNREG17
33281 The associated organisation ''Commencement date'' is required when the TFN is not entered for that associated organisation
Rule pre-condition:New associated organisation being added in this instance of the repeating groupANDTFN is not provided for the new associated organisation being added
UI Validation
CMN.ATO.ABNREG.EM13407
ABNREG112ABNREG11
1
33339 The expected activity end date cannot be more than 6 months into the future from the current date.
UI Validation
CMN.ATO.ABNREG.EM13417
ABNREG45
47834 The expected activity end date cannot be a date more than 3 months past the business start date.
UI Validation
CMN.ATO.ABNREG.EM46013
ABNREG45ABNREG46
33340 The expected activity end date cannot be prior to the business start date.
UI Validation CMN.ATO.ABNRE
G.EM11806
ABNREG45
33350 Does the applicant operate an Agricultural Property?' cannot be left blank
UI Validation CMN.ATO.ABNRE
G.EM12859
ABNREG41
33365 For each authorised contact, one of either business telephone number, after hours
UI Validation
CMN.ATO.ABNREG.EM13310
ABNREG220
VERSION 2.2 UNCLASSIFIED PAGE 83 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
telephone number, or mobile telephone number must be provided.
33371 Telephone number should contain between 8 and 15 characters
UI Validation
CMN.ATO.ABNREG.EM11310
ABNREG58ABNREG77ABNREG82ABNREG81ABNREG84ABNREG85ABNREG105
33372 Telephone Number can only contain numerics
UI Validation
CMN.ATO.ABNREG.EM11310
ABNREG58ABNREG77ABNREG82ABNREG81ABNREG84ABNREG85ABNREG105
33520 For Superannuation application, If ''Organisation Type'' is an APRA Regulated Superannuation Fund and ''Fund Type'' is ''Public Sector scheme'' or ''Public Sector fund'' then a tier of government must be selected.
UI Validation
CMN.ATO.ABNREG.EM13395
ABNREG213
38301 Authorised contact must have a Position Held entered, it cannot be left blank.
UI Validation
CMN.ATO.ABNREG.EM13400
ABNREG88
39370 Family name for an Associated Individual is mandatory.
UI Validation CMN.ATO.ABNRE
G.EM10801
ABNREG35ABNREG80ABNREG90
55602 Family name must contain at least one alpha character (ie A-Z, a-z)
UI Validation CMN.ATO.ABNRE
G.EM46197
ABNREG35ABNREG90
39373 Family name for an authorised contact is mandatory.
UI Validation CMN.ATO.ABNRE
G.EM10801
ABNREG35ABNREG80ABNREG90
39996 Associates residential\ business address postcode cannot be 2001, 3001, 4001 if country selected is Australia.
New associated organisation being added in this instance of the repeating groupAND
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG100ABNREG116
VERSION 2.2 UNCLASSIFIED PAGE 84 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
TFN is not provided for the new associated organisation being added
40154 Date of Birth is mandatory for individual associates and cannot be left blank.
UI Validation CMN.ATO.ABNRE
G.EM12803
ABNREG34ABNREG89
46911 If the answer to the question ‘Does the applicant currently have an Australian Business Number (ABN) or previously had an ABN?’ is ‘”No”, then the ABN field for the question “If you answered yes to the question above, what is the Australian Business Number (ABN) currently or previously held by the applicant:” must be blank.
UI Validation
CMN.ATO.ABNREG.EM13386
ABNREG17
47986 ABN field cannot start with a zero.
UI Validation
CMN.ATO.ABNREG.EM11818
ABNREG17ABNREG109ABNREG121ABNREG122
55705 The type of fund cannot be a Non-public offer fund if the type of organisation is an APRA regulated superannuation fund and a tier of government is selected
UI Validation
CMN.ATO.ABNREG.EM46179
ABNREG213ABNREG26
55706 The type of fund cannot be a Small APRA fund if the type of organisation is an APRA regulated superannuation fund and a tier of government is selected
UI Validation
CMN.ATO.ABNREG.EM46181
ABNREG213ABNREG26
55707 The type of fund cannot be a Public offer fund if the type of organisation is an APRA regulated superannuation fund and a tier of government is selected
UI Validation
CMN.ATO.ABNREG.EM46180
ABNREG213ABNREG26
66302 If type of organisation is- an ATO Regulated Self-Managed Superannuation Fund- a Pooled Superannuation Trust or- an Approved Deposit Fund
UI Validation
CMN.ATO.ABNREG.EM13412
ABNREG8
VERSION 2.2 UNCLASSIFIED PAGE 85 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
then tier of government Commonwealth, State, Territory or Local cannot be selected
70056 Conditional mandatory for applicants that may have an ACN - If an ACN has been entered but no organisation name entered, then the name is not mandatory. If no ACN has been entered, then the organisation name field is mandatory.
UI Validation
CMN.ATO.ABNREG.EM70057
ABNREG31
7021671713
User should provide one of either telephone number or email address for each business location.
UI Validation
CMN.ATO.ABNREG.EM70217CMN.ATO.ABNREG.EM71716
ABNREG55ABNREG58ABNREG56ABNREG75ABNREG77ABNREG104
70928 The codes table: CodeAssociateRequirements is a matrix of the high level data rules for all the entities and sub-entities (an entity does not include applicants, work items or refused applications ie an ABN has not been created) in the ABR.This rule relates to what pieces of data each entity and sub-entity does or does not require.The system should access the CodeAssociateRequirements spreadsheet to determine the relevant associate requirements for the tax applicant, organisation or organisation sub- type.If the user has not met minimum associate requirements for each required associate type do not allow the application to continue.If the user has exceeded maximum allowed associates for any required associate type do not allow the application to continue.
UI Validation
CMN.ATO.ABNREG.EM11304
ABNREG100ABNREG116
VERSION 2.2 UNCLASSIFIED PAGE 86 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
70664
71197
The ’I have read and understood the information required ...’ checkbox must be ticked before the user can continue with the ABN application.
UI Validation
CMN.ATO.ABNREG.EM70665
ABNREG182ABNREG190
39718 When an associate doesn't provide a TFN then the associates (individual or organisation) address line 1 is compulsory.
UI Validation
CMN.ATO.ABNREG.EM11311
ABNREG97ABNREG113
53426 The organisation must provide an ASIC number.
UI Validation CMN.ATO.ABNRE
G.EM11502
ABNREG29
70770 “Does the entity have more than one business location in Australia?" question is mandatory
UI Validation
CMN.ATO.ABNREG.EM70771
ABNREG47
71132 Business activity is a mandatory field.
UI Validation
CMN.ATO.ABNREG.EM71142
ABNREG44
71214 Organisation types of Australian Private Company, registered after 2 Dec 2013, are required to have a minimum of 1 Company Shareholder associate.
UI Validation
CMN.ATO.ABNREG.EM70929
ABNREG95ABNREG110
71385 If the applicant has an ABN record already existing, the ABN application will suspend for manual intervention.
UI Validation
CMN.ATO.ABNREG.EM71388
ABNREG17
71711 Email address is unknown therefore it has not been validated.
UI Validation CMN.ATO.ABNRE
G.EM71714
ABNREG55ABNREG56
71712 Australian mobile telephone number provided will not be able to receive calls or SMS.
UI Validation
CMN.ATO.ABNREG.EM71715
ABNREG58
71765 Email address is invalid UI Validation
CMN.ATO.ABNREG.EM71768
ABNREG55ABNREG56
71766 Australian mobile telephone number is invalid.
UI Validation CMN.ATO.ABNRE
G.EM71767
ABNREG58
71911 The API Reference ID provided is not valid
UI Validation
CMN.ATO.ABNREG.EM71918
ABNREG1
71912 The tax applicant type and organisation type should have a valid relationship as defined in Appendix A
UI Validation
CMN.ATO.ABNREG.EM71919
ABNREG7ABNREG8
71913 The Entitlement Start question ID is invalid
UI Validation
CMN.ATO.ABNREG.EM71916
ABNREG10
71914 The entitlement questionnaire provided is invalid
UI Validation
CMN.ATO.ABNREG.EM71916
ABNREG10ABNREG14ABNREG15
VERSION 2.2 UNCLASSIFIED PAGE 87 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related FieldABNREG11ABNREG12ABNREG13
71915 The Entitlement outcome is invalid
UI Validation
CMN.ATO.ABNREG.EM71917
ABNREG14
71920 The organisation type is not permitted to have associates according to the CodeAssociateRequirements code table
UI Validation
CMN.ATO.ABNREG.EM71921
ABNREG8
71922 The request does not contain associate details although at least one associate must be provided for the organisation type.
UI Validation
CMN.ATO.ABNREG.EM71923
Associate Details
71933 The RegStrikeCnt has exceeded the allowable number of registration attempts.
UI Validation
CMN.ATO.ABNREG.EM71934
ABNREG1
71935 Australian addresses must include a valid State code.
UI Validation
CMN.ATO.ABNREG.EM71936
ABNREG52ABNREG63ABNREG72ABNREG101ABNREG117
71989 MainActivityDescriptionID must match a BusinessIndustryCd in the CodeBusinessActivityTerm codes table
UI validation
CMN.ATO.ABNREG.EM71990
ABNREG44
72005 Requestor Reference Identifier must contain alphanumeric characters only
UI validation
CMN.ATO.ABNREG.EM72007
ABNREG6
72006 Requestor Reference Identifier must be only 10 characters in length
UI validationCMN.ATO.ABNREG.EM72008
ABNREG6
72031 TFN Only applications contains tax roles or AUSkey registration request. The application doesn’t contain any existing ABN or new ABN registration request.
UI validation
CMN.ATO.ABNREG.EM72032
ABNREG19
72117 The minimum POI counter value must be greater than 0 (zero).
UI validationCMN.ATO.ABNREG.EM72118
ABNREG195
72119 POI fail counter for main party is greater than max counter.
UI validationCMN.ATO.ABNREG.EM72120
ABNREG195
71931 Existing APIReferenceId or Requester Reference ID found within the ABR
UI validation CMN.ATO.ABNREG.EM71932
ABNREG1ABNREG6
VERSION 2.2 UNCLASSIFIED PAGE 88 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
database.39726 When an associate
doesn't provide a TFN then the associates country is to be provided for all associates postal and business addresses
UI validation
CMN.ATO.ABNREG.EM11305
ABNREG102ABNREG118
29922 ''Type of Fund'' may only be completed where ''Organisation Type'' is APRA Regulated Super Fund.
UI validation
CMN.ATO.ABNREG.EM12329
ABNREG26
33211 A type of registration must be selected. The question "Does the applicant wish to apply for an Australian Business Number (ABN)?" or "Does the applicant wish to apply for a Tax File Number?" must be True.
UI validation
CMN.ATO.ABNREG.EM22511
ABNREG18ABNREG19
48020 The number of characters in a free text field cannot exceed the allowed Character Max Length
UI validation
CMN.ATO.ABNREG.EM46014
ABNREG105
70027 ACN number was found to not to be registered on the ASIC database.
UI validationCMN.ATO.ABNREG.EM70030
ABNREG29
70028 ASIC real time check and the ACN was found.
UI validation CMN.ATO.ABNREG.EM70031
ABNREG17ABNREG31
70029 ACN was found and is registered, then update the Name field
UI validationCMN.ATO.ABNREG.EM70032
ABNREG31
70116 ACN not found on ASIC database
UI validation CMN.ATO.ABNREG.EM70118
ABNREG29
70117 ACN not registered UI validation CMN.ATO.ABNREG.EM70119
ABNREG29
70362 E-mail address must contain dot(.) and an @ symbolIt must not contain more than one @symbol.It must not have dot(.) or an @ symbol as leading or trailing character.It must not have leading or embedded space(or spaces)It must only contain valid characters. Valid characters are 0-9, A-Z, a-z and - . @ _It must be in following format:<name>@<domain>.<extension(s)>Examples:
UI validation CMN.ATO.ABNREG.EM70396
ABNREG55ABNREG56ABNREG75ABNREG104
VERSION 2.2 UNCLASSIFIED PAGE 89 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
[email protected]@[email protected]
70008 ACN not found on ASIC database.
UI validation CMN.ATO.ABNREG.EM20533
ABNREG29
70009 ACN not registered. UI validation CMN.ATO.ABNREG.EM20534
ABNREG29
70053 ASIC real time check not available
UI validation CMN.ATO.ABNREG.EM70050
ABNREG31
70060 ACN not found on ASIC database
UI validation CMN.ATO.ABNREG.EM70061
ABNREG31
53964 The date of declaration must not be earlier than 01/01/1900
UI validationCMN.ATO.ABNREG.EM46033
33217 Government entities may not apply for TFN only
UI validation CMN.ATO.ABNREG.EM12332
ABNREG19
71365 ABN of the associated organisation not found on ABR database
UI validationCMN.ATO.ABNREG.EM71369
ABNREG109
71366 ABN of the associated organisation not active
UI validation CMN.ATO.ABNREG.EM71370
ABNREG109
71367 Associate check of ABN name.Name of the associated organisation is returned and the end user to confirm the name is correct.
UI validation
CMN.ATO.ABNREG.EM71371
ABNREG109
70010 Associate check of ACN name.Name of the associated organisation is returned from ASIC check and the end user to confirm the name is correct
UI validation
CMN.ATO.ABNREG.EM66209
ABNREG108
70449 If telephone number is provided, then a valid phone type should be selected.
UI validation
CMN.ATO.ABNREG.EM70450
ABNREG57ABNREG76
72126
72197
For the Additional Locations, if the “Organisation Type” is notApproved Deposit Fund,APRA Regulated Fund,Commonwealth Government APRA Regulated Public Sector Fund,Commonwealth Government APRA Regulated Public Sector Scheme,Commonwealth Government Non-
UI validation CMN.ATO.ABNREG.EM72127CMN.ATO.ABNREG.EM72198
ABNREG214
VERSION 2.2 UNCLASSIFIED PAGE 90 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Regulated Super Fund,Local Government APRA Regulated Public Sector Fund,Local Government APRA Regulated Public Sector Scheme,Local Government Non-Regulated Super Fund,APRA Regulated Non-Public Offer Fund,Non-Regulated Superannuation Fund,Pooled Superannuation Trust,APRA Regulated Public Offer Fund,Small APRA Regulated Fund,Self-Managed Superannuation Fund,State Government APRA Regulated Public Sector Fund,State Government APRA Regulated Public Sector Scheme,State Government Non-Regulated Super Fund,Superannuation Fund,Territory Government APRA Regulated Public Sector Fund,Territory Government APRA Regulated Public Sector Scheme,Territory Government Non-Regulated Super Fund,
and if it is TRUE that there is more than one business location – then the “Business Same as Main Business” indicator field cannot be blank.
55555 If there are errors/exceptions in the response message, then the API Reference ID will be provided in the Process Message.
UI validation
CMN.ATO.ABNREG.EM55555
ABNREG1
72257 Only SMSF Individual Trustee Disclosure declaration questions can be supplied for Individual
UI validation CMN.ATO.ABNREG.EM72258
Super information
VERSION 2.2 UNCLASSIFIED PAGE 91 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
associates.
72259 Only SMSF Corporate Trustee Disclosure declaration questions can be supplied for Non-Individual associates.
UI validation
CMN.ATO.ABNREG.EM72260
Super information
47961 Field cannot be blank after "The trustee for '
UI validation CMN.ATO.ABNREG.EM46053
ABNREG31
72124 "Agriculture Activity" Indicator must be provided.
UI validationCMN.ATO.ABNREG.EM72125
ABNREG41
70734
70736
'The address you entered could not be verified.
UI validation
CMN.ATO.ABNREG.EM70735
ABNREG102ABNREG118
70831 'We may need to contact you for further information about this associate before issuing an ABN.
UI validation
CMN.ATO.ABNREG.EM70833
ABNREG195
72261 Associates cannot have multiple identical positions held.
UI validation
CMN.ATO.ABNREG.EM72262
ABNREG95ABNREG110
72162 "Telephone Area Code" field must be provided.
UI validation CMN.ATO.ABNREG.EM72163
ABNREG221
72164 "Telephone Number" field must be provided.
UI validation CMN.ATO.ABNREG.EM72165
ABNREG105
71377 If POI fail counter for main party is > Max counter then raise exception
UI validationCMN.ATO.ABNREG.EM71378
ABNREG195
71798 First given name is mandatory for an individual applicant is not entitled to an ABN.Refer to section 15.2
UI validation
CMN.ATO.ABNREG.EM71799
ABNREG36
72174 Organisation types of “Co-operative” must have 'co-operative' or a variation thereof within the legal organisation name, 'LTD.' or 'Limited' at the end of the name, and cannot have 'Proprietary' or 'PTY' in the name.
UI validation
CMN.ATO.ABNREG.EM72175
ABNREG31
72391 Main Activity ID must be provided for ABN/TFN applications.
UI validation
CMN.ATO.ABNREG.EM72392
ABNREG44ABNREG67ABNREG216
Rule type: On submit
VERSION 2.2 UNCLASSIFIED PAGE 92 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
29089 Organisation Name (Individual and Non-Individual legal names) should not contain repeated (four or more) contiguous alphanumeric characters.
On Submit
CMN.ATO.ABNREG.EM10806
ABNREG31
29090
71334
Organisation Name (Non-Individual Legal) should not contain the phrase P/L in any upper or lower case combination.
On Submit
CMN.ATO.ABNREG.EM10806
ABNREG31
29091 Organisation (Non-Individual Legal) name should not contain the text 'as above'.
On Submit
CMN.ATO.ABNREG.EM10806
ABNREG31
29931 Where the main applicant is a Corporate Unit Trust, Public Trading Trust, Deceased Estate, Fixed Trust, Discretionary Trust - Services Management, Discretionary Trust - Trading, Discretionary Trust - Investment, Cash Management Trust, Public Unit Trust - Listed, Public Unit Trust - Unlisted, Hybrid Trust, Fixed Unit Trust and the Trustee is an Associated Organisation, either TFN or ACN/ARBN must be provided.
On submit
CMN.ATO.ABNREG.EM10328
ABNREG106ABNREG111
29954 Only a Self Managed Superannuation Fund may have directors of corporate trustees
On Submit
CMN.ATO.ABNREG.EM10344
ABNREG95ABNREG110
54753 A Self Managed Superannuation Fund can only have a company or an Individual as an associate.
‘company’ may be one of the following:
Australian Private Company
Australian Public Company
Other Incorporated
On submit CMN.ATO.ABNREG.EM10316
ABNREG111
VERSION 2.2 UNCLASSIFIED PAGE 93 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
EntityCo-Operative
54754 A Superfund (excluding Self Managed Superannuation Fund) can only have a company or an Individual as an associate.
‘company’ may be one of the following:
Australian Private Company
Australian Public Company
Other Incorporated Entity
Co-Operative
On Submit
CMN.ATO.ABNREG.EM10316
ABNREG111
70830 If POI fail counter is <= Max counter, and service result contains exceptions visible to internal staff only
On Submit
CMN.ATO.ABNREG.EM70832
ABNREG195
28759 A quoted ACN/ARBN number for the applicant must exist on the ASIC database.
On Submit
CMN.ATO.ABNREG.EM20501
ABNREG29ABNREG30
71169 The business industry code must not map to the ‘non standard code’ CodeIndustryClassification (9999)
On submit
CMN.ATO.ABNREG.EM71142
ABNREG44
29793 A partnership cannot have a partnership as one of its associated organisations eg if the partner is one of these organisation types it can’t be a partner:
Family Partnership, Other Partnership, Commonwealth
Government Partnership,
Local Government Partnership,
State Government Partnership,
Territory Government Partnership
On submit
CMN.ATO.ABNREG.EM10315
ABNREG108
29794 A Trust can only have a company (of a specified type) or an individual as a trustee associate.
‘company type’ may be one of the following:
On Submit CMN.ATO.ABNREG.EM10316
ABNREG111
VERSION 2.2 UNCLASSIFIED PAGE 94 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
Australian Private Company
Australian Public Company
Other Incorporated Entity
Co-Operative Unincorporated
Entity Public Trading Trust
30546 Trustees for APRA regulated Public offer funds, Public sector schemes, small APRA funds, Non-Public offer funds, Approved Deposit Funds and Pooled Superannuation Trust must display the APRA Trustee indicator.
On Submit
CMN.ATO.ABNREG.EM10323
ABNREG110
71375 If POI fail counter for main party is <= Max counter then raise exception.
On SubmitCMN.ATO.ABNREG.EM71376
ABNREG195
72029 If Registration Submit Result is EoiUnavailable for unavailable or non-responsive Evidence of Identity service then raise exception.
UI validation
CMN.ATO.ABNREG.EM72030
N/A
29728 If the financial account details are provided. The account number, account name, BSB should be provided or leave all fields blank. UI validation
CMN.ATO.ABNREG.EM24001
ABNREG209
29729 The Account Name must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and " & ' ( ) - / : ; ? [ \ ] ` { | } UI validation
CMN.ATO.ABNREG.EM24002
ABNREG211
29731 The account number should not contain invalid characters.Invalid characters include `~!@#$%^&*()_=+{}[]|:;'.,<>?" and spaces.Valid characters are A-Z, a-z, 0-9 and hyphens. UI validation
CMN.ATO.ABNREG.EM24003
ABNREG210
29732 The BSB is mandatory if either the Account name or Account Number has been provided. UI validation
CMN.ATO.ABNREG.EM24001
ABNREG209
29758 The BSB code must be 6 UI validation CMN.ATO.ABNRE ABNREG20
VERSION 2.2 UNCLASSIFIED PAGE 95 OF 154
# ABR Rule ID
Rules Rule type Related exception number
Related Field
numerics in length and must be a value greater than 012000.
G.EM24004 9
29815 Account number must be between 1 and 9 numbers/characters long. UI validation
CMN.ATO.ABNREG.EM24003
ABNREG210
29798 A Limited Partnership that has an ACN must have at least two directors and one public officer as individual associates.
UI Validation
CMN.ATO.ABNREG.EM10317
ABNREG29ABNREG30ABNREG32ABNREG33
72385 When an ABN application is identified as a reapplication, the Commencement date of Activity (Business Start date) cannot be in the future On Submit
CMN.ATO.ABNREG.EM72386
ABNREG46
15.3.2 GST Registration
Note: these rules are all ‘on submit’ rule type.
# ABR Rule ID
Rules Related exception number Related Field
45350 A GST registration type must be selected. Valid values are:
legislative voluntary.
It cannot be left blank. CMN.ATO.ABNREG.EM24022
ABNREG139
29753 GST Effective Date is mandatory if GST Registration type is
‘voluntary’ or ‘legislative’. CMN.ATO.ABNREG.EM12301
ABNREG140
29876 The GST Effective Date may not be
earlier than 01/07/2000 or
more than 6 months into the future. CMN.ATO.ABNREG.EM13331
ABNREG140
VERSION 2.2 UNCLASSIFIED PAGE 96 OF 154
29799 The GST Effective Date cannot be after the ABN expected end date of activity. CMN.ATO.ABNREG.EM24010
ABNREG45ABNREG140
33459 The GST Effective Date cannot be before the ABN Commencement date of activity. CMN.ATO.ABNREG.EM46077
ABNREG46ABNREG140
33460 GST turnover must have an amount selected. CMN.ATO.ABNREG.EM24007
ABNREG141
29742 Valid values for GST Activity Statement lodgment frequency are:
"monthly", "quarterly" or "annually".
It cannot be blank nor have more than one selected. CMN.ATO.ABNREG.EM46010
ABNREG142
29604 If a client's GST turnover is greater than $20 million, they must lodge their activity statements ‘monthly’. CMN.ATO.ABNREG.EM24006
ABNREG142
29929 If annual GST turnover selection is
‘$75,000 - $149,999’ $150,000 -
$1,999,999 $2,000,000 -
$19,999,999 $20 million or over
and the applicant is not a “non-profit organisation” then the activity statement lodgement frequency cannot be ‘annually’. CMN.ATO.ABNREG.EM24014 ABNREG142
33447 If the GST turnover amount is:
'$150,000 to $1,999,999' or
'$2,000,000 to $19,999,999'
then activity statement lodgement frequency must equal ‘Monthly’ or ‘Quarterly’. CMN.ATO.ABNREG.EM24014
ABNREG142
29932 If the GST registration type is ’legislative’, then the activity statement lodgement frequency cannot be ‘annually’. CMN.ATO.ABNREG.EM24016 ABNREG142
33449 If GST registration type is ‘voluntary’ then activity statement lodgement
CMN.ATO.ABNREG.EM24016 ABNREG142
VERSION 2.2 UNCLASSIFIED PAGE 97 OF 154
frequency can be Monthly, Quarterly or Annually.
30443 Valid values to GST Accounting Method are:
True (cash) or False (non-cash
/accruals)It cannot be blank. CMN.ATO.ABNREG.EM12855
ABNREG143
29728 If the Financial account details are provided, please enter
the account number, account name, BSB code and Account Held by
or else leave all fields blank. CMN.ATO.ABNREG.EM24001
ABNREG145
29732 The BSB code is mandatory if either Account Name or Account Number has been provided CMN.ATO.ABNREG.EM24001
ABNREG145
29729 The Account Name must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and " & ' ( ) - / : ; ? [ \ ] ` { | } CMN.ATO.ABNREG.EM24002
ABNREG147
29731 The account number should not contain invalid characters.Invalid characters include `~!@#$%^&*()_=+{}[]|:;'.,<>?" and spaces.Valid characters are A-Z, a-z, 0-9 and hyphens. CMN.ATO.ABNREG.EM24003
ABNREG146
29732 The BSB is mandatory if either the Account name or Account Number has been provided. CMN.ATO.ABNREG.EM24001
ABNREG145
29758 The BSB code must be 6 numerics in length and must be a value greater than 012000.
CMN.ATO.ABNREG.EM24004 ABNREG145
29815 Account number must be between 1 and 9 numbers/characters long. CMN.ATO.ABNREG.EM24003
ABNREG146
30526 If ANZSIC code 52991, Taxi drivers, exists on transaction or in record then option “Annually” “A” cannot be selected. CMN.ATO.ABNREG.EM24015
ABNREG142
VERSION 2.2 UNCLASSIFIED PAGE 98 OF 154
15.3.3 FTC Registration
Note: these rules are all ‘on submit’ rule type.
# ABR Rule ID
Rules Related exception number Related Field
71994 For FTC registration, ApplyforGST must = True CMN.ATO.ABNREG.EM71995
ABNREG139
30018 FTC effective start date cannot be prior to GST active start date. CMN.ATO.ABNREG.EM13351
ABNREG154
30016 The FTC effective start date cannot be more than 4 years prior to today's date. CMN.ATO.ABNREG.EM13349
ABNREG149
30017 FTC start date cannot be greater than 6 months into the future. CMN.ATO.ABNREG.EM13350
ABNREG149
30020 Mandatory Element: The FTC effective start date must be completed CMN.ATO.ABNREG.EM13402
ABNREG149
72209 The applicant must select at least one of the following fuel types:
Diesel Petrol or Other
It cannot be blank CMN.ATO.ABNREG.EM72210
ABNREG150
72211 The applicant must indicate whether they use fuel in vehicles with a Gross Vehicle Mass (GVM) greater the 4.5 tonnes while travelling on public roads. Valid values are:
True (GVM >4.5 tonnes
False (GVM <4.5 tonnes)
It cannot be blank. CMN.ATO.ABNREG.EM72212
ABNREG151
15.3.4 LCT Registration
Note: these rules are all ‘on submit’ rule types.
VERSION 2.2 UNCLASSIFIED PAGE 99 OF 154
# ABR Rule ID
Rules Related exception number Related Field
71994 For LCT registration, ApplyforGST must = True CMN.ATO.ABNREG.EM71995
ABNREG139
72213 The “Do you need to register for LCT?” indicator cannot be blank. CMN.ATO.ABNREG.EM72214
ABNREG193
72009 The annual LCT liability band valid values are:
$0 to $49,999 $50,000 to $99,999 $100,000 to $499,999 $500,000 to $5 million More than $5 million CMN.ATO.ABNREG.EM72010
ABNREG153
72011 If the LCT Required to Register Indicator is True, then the LCT registration date is mandatory. CMN.ATO.ABNREG.EM72012
ABNREG154
72215 The "Date the enterprise will/did become involved in luxury car manufacture, wholesale, import or retails?" field cannot be earlier than the "What is the entity’s date of registration for GST?" field. CMN.ATO.ABNREG.EM72216
ABNREG154
72227 The LCT start date cannot be more than 4 years prior to today’s date CMN.ATO.ABNREG.EM72228
ABNREG154
72229 The LCT start date cannot be greater than 6 months into the future. CMN.ATO.ABNREG.EM72230
ABNREG154
72013 If the entity is registering for LCT, then any of the descriptions below must be true:
Is Car Manufacturer Is Car Wholesaler Is Car Importer Is Car Retailer CMN.ATO.ABNREG.EM72014
ABNREG155ABNREG156ABNREG157ABNREG158
72015 If the ‘Is Car Manufacturer’ is selected, then the Manufacture Turnover Percentage must be greater than zero (0). CMN.ATO.ABNREG.EM72016
ABNREG152ABNREG155
72017 If the ‘Is Car Wholesaler’ is selected, then the Wholesaler Turnover Percentage must be greater than zero (0). CMN.ATO.ABNREG.EM72018
ABNREG152ABNREG156
72019 If the ‘Is Car Importer’ is selected, then the Importer Turnover Percentage must be greater than zero (0). CMN.ATO.ABNREG.EM72020
ABNREG152ABNREG157
72021 If the ‘Is Car Retailer’ is selected, then the Retailer Turnover Percentage must be greater than
CMN.ATO.ABNREG.EM72022 ABNREG152ABNREG158
VERSION 2.2 UNCLASSIFIED PAGE 100 OF 154
zero (0).
72000 Values for LCT activity and WET beverage type percentages must be DECIMAL (7,0)
CMN.ATO.ABNREG.EM72001
ABNREG155ABNREG156ABNREG157ABNREG158
72219 Values for LCT activity must not add up to more than 100%.
CMN.ATO.ABNREG.EM72220
ABNREG155ABNREG156ABNREG157ABNREG158
72221 The sum of the: "Percentage of Luxury
Car Tax activity represented by Manufacturing" field AND
"Percentage of Luxury Car Tax activity represented by wholesaling" field AND
"Percentage of Luxury Car Tax activity represented by retailing" field AND
"Percentage of Luxury Car Tax activity represented by importing" fieldcannot be less than or equal to 0. CMN.ATO.ABNREG.EM72222
ABNREG155ABNREG156ABNREG157ABNREG158
72225 LCT liability on every Activity Statement indicator must be provided. CMN.ATO.ABNREG.EM72226
ABNREG159
72223 The estimated annual LCT liability must be provided. It cannot be blank. CMN.ATO.ABNREG.EM72224
ABNREG153
72166 If it is TRUE that the Luxury Car Business Activity is classified as a "Manufacturer" – then the "Manufacture Activity Percent" field cannot be blank. CMN.ATO.ABNREG.EM72167
ABNREG155
72168 If it is TRUE that the Luxury Car Business Activity is classified as a "WholeSaler" – then the "Wholesale Activity Percent" field cannot be blank. CMN.ATO.ABNREG.EM72169
ABNREG156
72170 If it is TRUE that the Luxury Car Business Activity is classified as an "Importer" – then the "Import Activity Percent" field cannot be blank. CMN.ATO.ABNREG.EM72170
ABNREG157
72172 If it is TRUE that the Luxury Car Business Activity is classified as a
CMN.ATO.ABNREG.EM72173 ABNREG158
VERSION 2.2 UNCLASSIFIED PAGE 101 OF 154
"Retailer" – then the "Retail Activity Percent" field cannot be blank.
15.3.5 WET Registration
Note: these rules are all ‘on submit’ rule type.
# ABR Rule ID
Rules Related exception number Related Field
71994 For WET registration, ApplyforGST must = True
CMN.ATO.ABNREG.EM71995 ABNREG139
72023 If the entity is registering for WET, then any of the descriptions below must be true:
Is Alcoholic Beverages Manufacturer
Is Alcoholic Beverages Wholesaler
Is Alcoholic Beverages Importer
Is Alcoholic Beverages Exporter
Is Alcoholic Beverages Indirect Market Retailer
CMN.ATO.ABNREG.EM72024 ABNREG160ABNREG161ABNREG162ABNREG163
72025 If the entity is registering for WET, then one of the following must be greater than zero (0):
Wine Turnover Percentage
Beer Turnover Percentage
Spirits Turnover Percentage
Other Beverages Turnover Percentage
CMN.ATO.ABNREG.EM72026 ABNREG164ABNREG165ABNREG166ABNREG167ABNREG168
72000 Values for LCT activity and WET beverage turnover percentages must be DECIMAL (7,0)
CMN.ATO.ABNREG.EM72001
ABNREG165ABNREG166ABNREG167ABNREG168
72027 If the entity is registering for WET, then the WET registration date is mandatory.
CMN.ATO.ABNREG.EM72028 ABNREG169
72233 The WET start date cannot be prior to the GST active start date or the WET commencement date.
CMN.ATO.ABNREG.EM72234 ABNREG169
VERSION 2.2 UNCLASSIFIED PAGE 102 OF 154
# ABR Rule ID
Rules Related exception number Related Field
72243 The WET start date cannot be more than 4 years prior to today’s date.
CMN.ATO.ABNREG.EM72244 ABNREG169
72245 The WET start date cannot be greater than 6 months into the future.
CMN.ATO.ABNREG.EM72246 ABNREG169
72237 The sum of: the "Percentage of total
turnover represented by wine" field AND
the "Percentage of total turnover represented by beer" field AND
the "Percentage of total turnover represented by spirits" field AND
the "Percentage of total turnover represented by other alcoholic beverages"
cannot be greater than 100.
CMN.ATO.ABNREG.EM72238 ABNREG165ABNREG166ABNREG167ABNREG168
72239 The sum of: the "Percentage of total
turnover represented by wine" field AND
the "Percentage of total turnover represented by beer" field AND
the "Percentage of total turnover represented by spirits" field AND
the "Percentage of total turnover represented by other alcoholic beverages"
cannot be less than or equal to 0
CMN.ATO.ABNREG.EM72240 ABNREG165ABNREG166ABNREG167ABNREG168
15.3.6 PAYGW Registration
Note: these rules are all ‘on submit’ rule type.
# ABR Rule ID
Rules Related exception number Related Field
29736 A PAYG withholding date of commencement must be entered. CMN.ATO.ABNREG.EM23501
ABNREG171
29737 The estimated number of CMN.ATO.ABNREG.EM23502 ABNREG172
VERSION 2.2 UNCLASSIFIED PAGE 103 OF 154
employees is mandatory.
29738 The estimated annual tax withheld amount is mandatory. The value must be a whole number (less than or equal to 9 digits) and 0 is acceptable. CMN.ATO.ABNREG.EM23503
ABNREG173
29760 The PAYG withholding date of commencement cannot be earlier than the ABN Business Start Date.
CMN.ATO.ABNREG.EM23501 ABNREG46ABNREG171
29761 A PAYG withholding date of commencement cannot be earlier than 01/07/2000 or 6 months into the future.
CMN.ATO.ABNREG.EM23501 ABNREG171
29762 The estimated number of employees must be a whole numeric.
CMN.ATO.ABNREG.EM23502ABNREG172
33482 The valid answers for "Reporting Method" are:
P (ATO Form) E (Electronic)
It cannot be blank nor have both values selected. CMN.ATO.ABNREG.EM46006
ABNREG174
29741 Where "Reporting Method" is P (ATO Form) and Payment Summary Provision Method is ‘Print‘an exception should be raised. CMN.ATO.ABNREG.EM13309
ABNREG174
29740 The valid options for Payment Summary Provision Method are:
ATO Print.
One option must be selected, you cannot select both options. CMN.ATO.ABNREG.EM46007
ABNREG174
33207 Valid values for PAYG withholding legislation required indicator are:
True – the entity is required to register for PAYG withholding
False – the entity is not required to register for PAYG withholding CMN.ATO.ABNREG.EM12857
ABNREG170
VERSION 2.2 UNCLASSIFIED PAGE 104 OF 154
15.3.7 FBT Registration
Note: these rules all occur on submit.
# ABR Rule ID
Rules Related exception number Related Field
29728 If the financial account details are provided. The account number, account name, BSB should be provided or leave all fields blank. CMN.ATO.ABNREG.EM24001
ABNREG192
29729 The Account Name must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and " & ' ( ) - / : ; ? [ \ ] ` { | } CMN.ATO.ABNREG.EM24002
ABNREG194
29731 The account number should not contain invalid characters.Invalid characters include `~!@#$%^&*()_=+{}[]|:;'.,<>?" and spaces.Valid characters are A-Z, a-z, 0-9 and hyphens. CMN.ATO.ABNREG.EM24003
ABNREG196
29732 The BSB is mandatory if either the Account name or Account Number has been provided. CMN.ATO.ABNREG.EM24001
ABNREG192
29758 The BSB code must be 6 numerics in length and must be a value greater than 012000. CMN.ATO.ABNREG.EM24004
ABNREG192
29815 Account number must be between 1 and 9 numbers/characters long. CMN.ATO.ABNREG.EM24003
ABNREG196
72251 If registering for FBT then the FBT start is mandatory. CMN.ATO.ABNREG.EM72252
ABNREG177
72253 The Fringe Benefits Tax start date cannot be more than 4 years prior to the day the registration is processed. CMN.ATO.ABNREG.EM72254
ABNREG177
72255 The Fringe Benefits Tax start date cannot be greater than 6 months into the future. CMN.ATO.ABNREG.EM72256
ABNREG177
VERSION 2.2 UNCLASSIFIED PAGE 105 OF 154
15.3.8 AUSkey Registration
# ABR Rule ID
Rules Rule Type Related exception number
Related Field
48649 An associate must be selected from the list of AUSkey eligible associates.
UI validation
CMN.ATO.ABNREG.EM46016
ABNREG103
72205 If more than one associate has “AUSkeyApplicationIndicator” selected as “Y” in the abnreg.lodge request, an exception will be returned.
UI validation
CMN.ATO.ABNREG.EM72206
ABNREG103
72037 Eligible associate types for AUSkey applications
UI validation CMN.ATO.ABNREG.EM72038
ABNREG103
72035 TFN is mandatory for individual if applying for AUSkey
UI validation CMN.ATO.ABNREG.EM72036
ABNREG96
48863 On the AUSkey - the AUSkey applicant name is displayed.
What to display for the name:This can be either:If the entity type is IND (individual/sole trader) then the concatenation of the person's name.If the entity type is not IND, then the concatenation of the entered name of the Associate .
How to display the name:
* display a concatenation of the individual associate's or sole trader's person name - <given name><space><first initial of other given names(if available)><space><Family Name>* For example, Robert Martin Mass would be displayed as:* Robert M Mass
UI validation N/A
VERSION 2.2 UNCLASSIFIED PAGE 106 OF 154
* All names are to be displayed as entered by the user. These examples cover the rule.robert mass - robert massRobert Mass - Robert MassRobert mass - Robert massRobert Martin Mass - Robert M MassRobert M J Mass - Robert M Massrobert m j mass - robert m massrobert martin john mass - robert m massRobert martin John Mass - Robert m MassRobert Martin maSS - Robert M maSS
As we cannot differentiate the names in the other given names, we present the first initial from the other given names in whatever case entered by the user.
48747 AUSkey email address validation:1. An email address is a string of a subset of the ASCII characters separated into two parts by an "@", a "Local-part" and a domain, that is, local-part@domain
Local-part rules:1: the local-part of an email address can be up to 64 characters.2. the local-part of the email address may use any of these ASCII characters:2a) Upper case and lowercase english characters (a -z, A - Z)2b) Digits 0 to 9 inclusive2c) Characters "!", "#", "$", "%", "&", " ' ", "*", "+", "-",
UI validation CMN.ATO.ABNREG.EM46019
ABNREG104
VERSION 2.2 UNCLASSIFIED PAGE 107 OF 154
"/", "=", "?", "^", "_", "`", "{", "|", "}", "~"2d) The character "." is also allowed provided that it is not the first or the last character, nor may it appear two or more times consecutively.
Domain name rules1. The domain name part of the email address is a maximum of 255 characters excluding the @.2. The domain name of an email address must consist only of the ASCII alphabetic characters, numeric characters, the hyphen "-", the dot "." and the underscore "_".3. If the hyphen is used, it is not permitted to appear at the beginning or end of the domain name section of the email address.4. The character "." is only allowed provided that it is not the first nor the last character in the domain name extension.5. the "." character cannot appear two or more times consecutively.6. The "." character is required at least once.
48855 Mandatory element: AUSkey 'Your email address" must be completed
UI validation CMN.ATO.ABNREG.EM46020
ABNREG104
48908 AUSkey – technical failure in sending AUSkey application to AUSkey system
On submit CMN.ATO.ABNREG.EM46047
ABNREG103
VERSION 2.2 UNCLASSIFIED PAGE 108 OF 154
15.4 STANDALONE AUSKEY REGISTRATION
ABR Rule ID
Rules Rule Type Related exception number
Related Field
48649 An associate must be selected from the list of AUSkey eligible associates.
UI validationCMN.ATO.AUSKEY.EM46016
AUSKEY8
72035 TFN is mandatory UI validation CMN.ATO.AUSKEY.EM72036
AUSKEY8
72037 If associate is provided, AUSkeyApplyAllowedInd value in Codes Table CodeTypePositionHeld must be True.
UI validation CMN.ATO.AUSKEY.EM72038
AUSKEY8AUSKEY14
48863 On the AUSkey - the AUSkey applicant name is displayed.
What to display for the name:This can be either:If the entity type is IND (individual/sole trader) then the concatenation of the person's name.If the entity type is not IND, then the concatenation of the entered name of the Associate .
How to display the name:
* display a concatenation of the individual associate's or sole trader's person name - <given name><space><first initial of other given names(if available)><space><Family Name>* For example, Robert Martin Mass would be displayed as:* Robert M Mass
* All names are to be displayed as entered by the user. These examples cover the rule.robert mass - robert mass
UI validation N/A
VERSION 2.2 UNCLASSIFIED PAGE 109 OF 154
Robert Mass - Robert MassRobert mass - Robert massRobert Martin Mass - Robert M MassRobert M J Mass - Robert M Massrobert m j mass - robert m massrobert martin john mass - robert m massRobert martin John Mass - Robert m MassRobert Martin maSS - Robert M maSS
As we cannot differentiate the names in the other given names, we present the first initial from the other given names in whatever case entered by the user.
48747 AUSkey email address validation:1. An email address is a string of a subset of the ASCII characters separated into two parts by an "@", a "Local-part" and a domain, that is, local-part@domain
Local-part rules:1: the local-part of an email address can be up to 64 characters.2. the local-part of the email address may use any of these ASCII characters:2a) Upper case and lowercase english characters (a -z, A - Z)2b) Digits 0 to 9 inclusive2c) Characters "!", "#", "$", "%", "&", " ' ", "*", "+", "-", "/", "=", "?", "^", "_", "`", "{", "|", "}", "~"2d) The character "." is also allowed provided that it is not the first or the last character, nor may it appear two or more times consecutively.
UI validation CMN.ATO.AUSKEY.EM46019
AUSKEY10
VERSION 2.2 UNCLASSIFIED PAGE 110 OF 154
Domain name rules1. The domain name part of the email address is a maximum of 255 characters excluding the @.2. The domain name of an email address must consist only of the ASCII alphabetic characters, numeric characters, the hyphen "-", the dot "." and the underscore "_".3. If the hyphen is used, it is not permitted to appear at the beginning or end of the domain name section of the email address.4. The character "." is only allowed provided that it is not the first nor the last character in the domain name extension.5. the "." character cannot appear two or more times consecutively.6. The "." character is required at least once.
72002 The applicant provided in the AUSkey application does not exist in the ABN record.
UI validation CMN.ATO.AUSKEY.EM72003
AUSKEY11
48855 Mandatory element: AUSkey 'Your email address" must be completed
UI validation CMN.ATO.AUSKEY.EM46020
AUSKEY10
48908 AUSkey – technical failure in sending AUSkey application to AUSkey system
UI validation CMN.ATO.AUSKEY.EM46047
29708 Date of declaration is mandatory.
UI validation CMN.ATO.AUSKEY.EM46183
AUSKEY15
29709 The date of declaration must be entered and it must not be a future date.
UI validation CMN.ATO.AUSKEY.EM13302
AUSKEY15
29720 The Declaration Position Held cannot be left blank, it must be provided.
UI validation CMN.ATO.AUSKEY.EM13305
AUSKEY14
29721 The Declaration Position Held must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and & ' ( ) *
UI validation CMN.ATO.AUSKEY.EM13305
AUSKEY14
VERSION 2.2 UNCLASSIFIED PAGE 111 OF 154
+ , - . /
50016 The date of birth must not be earlier than 01/01/1900
UI validation CMN.ATO.AUSKEY.EM46033
AUSKEY9
53964 The date of declaration must not be earlier than 01/01/1900
UI validationCMN.ATO.AUSKEY.EM46033
AUSKEY15
72162 "Telephone Area Code" field must be provided.
UI validation CMN.ATO.AUSKEY.EM72163
AUSKEY22
72164 "Telephone Number" field must be provided.
UI validation CMN.ATO.AUSKEY.EM72165
AUSKEY11
72033 ABN status must be ‘Active’.
UI validation CMN.ATO.AUSKEY.EM72034
AUSKEY12
33371 Telephone number should contain between 8 and 15 characters
UI validation CMN.ATO.AUSKEY.EM11310
AUSKEY11
15.5 ADD TAX ROLES
15.5.1 Common business rules for all tax roles
Note: these rules all occur on submit.# ATORule ID
Rules Related exception number
If fields marked as mandatory are blank then set error
CMN.ATO.ABNREGTAXADD.EM90556
If fields defined as an indicator length is not 1 or value not Y/N, then set error.
CMN.ATO.ABNREGTAXADD.EM90558
If fields defined as dates do not follow the format DD-MM-YYYY or DD/MM/YYYY then set error.
CMN.ATO. ABNREGTAXADD.EM90559
If fields defined as dates do not contain a valid date then set error.
CMN.ATO. ABNREGTAXADD.EM90560
If fields defined as strings are too long then set error
CMN.ATO. ABNREGTAXADD.EM90561
If fields defined as numeric are too long then set error.
CMN.ATO. ABNREGTAXADD.EM90562
If fields defined as numeric contain multiple decimal points then set error.
CMN.ATO. ABNREGTAXADD.EM90564
If fields defined as numeric contain invalid characters then set error.
CMN.ATO. ABNREGTAXADD.EM90565
If fields defined as numeric contains too many integer digits then set error.
CMN.ATO. ABNREGTAXADD.EM90566
VERSION 2.2 UNCLASSIFIED PAGE 112 OF 154
If fields defined as an integer contains a decimal point then set error.
CMN.ATO. ABNREGTAXADD.EM90567
If fields defined as numeric contains too many decimal points then set error.
CMN.ATO. ABNREGTAXADD.EM90568
If fields defined as numeric has no digits then set error.
CMN.ATO. ABNREGTAXADD.EM90569
If the sign for a field defined as a numeric is not the first character, then set error.
CMN.ATO. ABNREGTAXADD.EM90563
If field content must adhere to a set of code values and is not one of these values, then set error.
CMN.ATO. ABNREGTAXADD.EM90557
15.5.2 Entity information
# ATORule ID
Rules Related exception number Related Fields
3 If client is adding a PAYG withholding role and they have a TFN, then the TFN is to be provided.
CMN.ATO. ABNREGTAXADD.EM90001
ABNREGTAXADD2
4 If client is adding a PAYG withholding role and their TFN application in progress, the application will suspend for TFN entry once allocated
CMN.ATO. ABNREGTAXADD.EM96478
ABNREGTAXADD2
6 Either a valid ABN or TFN must be provided
CMN.ATO. ABNREGTAXADD.EM92108
ABNREGTAXADD1ABNREGTAXADD2
7, 9 If the entity has a GST or PAYG branch and wants to add a new role to this branch then the branch account number must be valid or does not exist then set error.
CMN.ATO. ABNREGTAXADD.EM96477
ABNREGTAXADD63
8 The entity’s legal name as it appears in the ABR must be provided.
CMN.ATO. ABNREGTAXADD.EM96445
ABNREGTAXADD3ABNREGTAXADD64ABNREGTAXADD5ABNREGTAXADD6ABNREGTAXADD130
10, 15 For business or postal address, either Address line 1 or Address line 2 must be provided. If both are
CMN.ATO. ABNREGTAXADD.EM95420
ABNREGTAXADD65ABNREGTAXADD66ABNREGTAXADD71ABNREGTAXADD72
VERSION 2.2 UNCLASSIFIED PAGE 113 OF 154
blank then set error.189 If the submitting agent
is not an existing agent for this client on any level, then set error.
CMN.ATO. ABNREGTAXADD.EM91687
ABNREGTAXADD87
19, 176 If authorised contact person is a registered tax agent or BAS agent, a valid registered agent number is required. If tax agent number is not valid then set error.
CMN.ATO. ABNREGTAXADD.EM91577
ABNREGTAXADD87
15.5.3 Contact data validation
# ATORule ID
Rules Related exception number Related Fields
3.1 If Address Line 2, Suburb/town/locality, State or Postcode are provided, then Address Line 1 is mandatory.
CMN.ATO. ABNREGTAXADD.EM40024
ABNREGTAXADD65ABNREGTAXADD71ABNREGTAXADD111ABNREGTAXADD117
15.5.4 PAYG withholding Registration
# ATORule ID
Rules Related exception number Related Fields
37 If the entity already has an active PAYG withholding role, then set the error.
CMN.ATO. ABNREGTAXADD.EM96456
NA
38 If the entity already has an active PAYG withholding role under the branch account number, then set error.
CMN.ATO. ABNREGTAXADD.EM96457
NA
39 If the entity is registering for PAYG withholding, the commencement date must be provided.
CMN.ATO. ABNREGTAXADD.EM96458
ABNREGTAXADD21
40 The entity must advise how many employees it estimates it will pay.
CMN.ATO. ABNREGTAXADD.EM96459
ABNREGTAXADD24
41 The entity must advise CMN.ATO. ABNREGTAXADD25
VERSION 2.2 UNCLASSIFIED PAGE 114 OF 154
the amount they expect to withhold from payments to payees each year.
ABNREGTAXADD.EM96460
42 The entity must advise how it will provide its PAYG withholding payment summary annual report to the ATO
CMN.ATO. ABNREGTAXADD.EM96461
ABNREGTAXADD26
43 If the PAYG withholding summary report is to be provided to the ATO electronically, the entity must advise how they will provide payment summaries to its payees.
CMN.ATO. ABNREGTAXADD.EM96462
ABNREGTAXADD27
44, 121 The entity must advise if it will pay royalties, dividends, interest or fund payments to non-residents, or is an investment body that will pay investment income to Australian residents.
CMN.ATO. ABNREGTAXADD.EM96421
ABNREGTAXADD28
45 The entity must advise the main industry it operates in.
CMN.ATO. ABNREGTAXADD.EM96463
ABNREGTAXADD29
46 The entity must describe the main activity from which it derives the majority of its income.
CMN.ATO. ABNREGTAXADD.EM90320
ABNREGTAXADD30
When PAYG Effective Date is provided, the Number of Employees, Estimated Annual Amount Withheld (above zero), PAYG Reporting Method to ATO, Payment Summary Provision Method, Investment Body, Industry Code, Main Business Activity and Main Employment Activity details are required
CMN.ATO.ABNREGTAXADD.000021 ABNREGTAXADD24ABNREGTAXADD25ABNREGTAXADD26ABNREGTAXADD27ABNREGTAXADD28ABNREGTAXADD29ABNREGTAXADD30ABNREGTAXADD31
VERSION 2.2 UNCLASSIFIED PAGE 115 OF 154
15.5.5 GST Registration
# ATORule ID
Rules Related exception number Related Fields
23 If the entity already has an active GST role then set error.
CMN.ATO. ABNREGTAXADD.EM96443
NA
24 If entity already has an active GST role under the account branch account number then set error.
CMN.ATO. ABNREGTAXADD.EM96444
NA
25 A date of registration for GST is to be provided.
CMN.ATO. ABNREGTAXADD.EM92109
ABNREGTAXADD12
26 An entity registering for GST must select a GST turnover range from then valid options.
CMN.ATO. ABNREGTAXADD.EM96446
ABNREGTAXADD13
27 The entity must provide how often it will lodge its activity statements.
CMN.ATO. ABNREGTAXADD.EM39994
ABNREGTAXADD14
28 The entity must adviser how they intend to account for GST (either by cash or non-cash (accruals) basis). If not supplied then set error.
CMN.ATO. ABNREGTAXADD.EM96448
ABNREGTAXADD15
29 An entity must advise if it imports goods into Australia. If not provided then set error.
CMN.ATO. ABNREGTAXADD.EM96449
ABNREGTAXADD16
124 If GST turnover selection is:
$75,000 - $149,999
$150,000 - $1,999,999
$2,000,000 - $19,999,999 or
$20 million and over
and the applicant is not a “non-profit organisation” then the GST registration type must be set to ‘legislative’. N/A
ABNREGTAXADD9
125 If GST turnover selection is:
$150,000 -
N/A ABNREGTAXADD9
VERSION 2.2 UNCLASSIFIED PAGE 116 OF 154
$1,999,999 $2,000,000 -
$19,999,999 or $20 million and
overand the applicant is a “non-profit organisation” then the GST registration type must be set to ‘legislative’.
If the GST Turnover amount is greater than $20 million then the Email address must be provided.
CMN.ATO.ABNREGTAXADD.000015 ABNREGTAXADD60
15.5.6 FTC Registration
# ATORule ID
Rules Related exception number Related Fields
32 The entity must provide the date from which entity is eligible for FTC
CMN.ATO. ABNREGTAXADD.EM96452
ABNREGTAXADD17
33 Date of eligibility for FTC cannot be before their GST registration date or FTC commencement date (1 July 2006)
CMN.ATO. ABNREGTAXADD.EM96453
ABNREGTAXADD17
34 Entity must select at least one of the following fuel types it uses in its business activities:
Diesel Petrol, or Other
Cannot be blank.
CMN.ATO. ABNREGTAXADD.EM96454
ABNREGTAXADD19
126 Entity must advise whether the enterprises uses fuel in a vehicle with a GVM greater than 4.5t travelling on public roads:
Yes GVM Public Roads
No GVM Public
ABNREGTAXADD20
VERSION 2.2 UNCLASSIFIED PAGE 117 OF 154
Roads
15.5.7 LCT Registration
# ATORule ID
Rules Related exception number Related Fields
49 The date from which the entity is eligible for luxury car tax cannot be before the entity’s GST registration date or the LCT commencement date
CMN.ATO. ABNREGTAXADD.EM96480
ABNREGTAXADD32
51 The entity must provide the date they did or will become involved in luxury car manufacture, wholesale, import or retail
CMN.ATO. ABNREGTAXADD.EM96466
ABNREGTAXADD32
52 The entity must select at least one activity type it uses in its business activities
CMN.ATO. ABNREGTAXADD.EM96467
ABNREGTAXADD61
53, 54, 55, 56
If the entity’s main activity in the luxury car industry is as a Manufacturer, Wholesaler, Importer or Retailer, a percentage must be included for the percentage of LCT activity represented by these activities.
CMN.ATO. ABNREGTAXADD.EM96468
ABNREGTAXADD34ABNREGTAXADD35ABNREGTAXADD36ABNREGTAXADD37
57 The total percentage of all the LCT activity types must be greater than zero and cannot be greater than 100%”
CMN.ATO. ABNREGTAXADD.EM91674
ABNREGTAXADD34ABNREGTAXADD35ABNREGTAXADD36ABNREGTAXADD37
58 The entity must estimate its annual luxury car tax liability from the valid values
CMN.ATO. ABNREGTAXADD.EM96470
ABNREGTAXADD38
LCT liability on every Activity Statement indicator must be
ABNREGTAXADD39
VERSION 2.2 UNCLASSIFIED PAGE 118 OF 154
provided.
15.5.8 WET Registration
# ATORule ID
Rules Related exception number Related Fields
62 “Date entity is eligible for WET cannot be prior to GST registration date or WET commencement date”
CMN.ATO. ABNREGTAXADD.EM96469
ABNREGTAXADD40
“Date entity involved in manufacture, wholesale, import or export of alcoholic beverages required”
CMN.ATO. ABNREGTAXADD.EM96474
ABNREGTAXADD40
The entity must advise what percentage of its total turnover is represented by wine, beer, spirits or other alcoholic beverages, and at least one of category must have a percentage amount entered.
CMN.ATO. ABNREGTAXADD.EM96476
ABNREGTAXADD47ABNREGTAXADD48ABNREGTAXADD49ABNREGTAXADD50
66 The total percentage of all the product groups cannot be greater than 100%
CMN.ATO. ABNREGTAXADD.EM96481
ABNREGTAXADD47ABNREGTAXADD48ABNREGTAXADD49ABNREGTAXADD50
An active WET role already exists for the entity
CMN.ATO. ABNREGTAXADD.EM96473
NA
At least one activity type must be selected
CMN.ATO. ABNREGTAXADD.EM96467
ABNREGTAXADD42ABNREGTAXADD43ABNREGTAXADD44ABNREGTAXADD45ABNREGTAXADD46
The WET effective start date cannot be more than 4 years prior to today’s date
ABNREGTAXADD40
The WET effective start date cannot be greater than 6 months into the future.
ABNREGTAXADD40
VERSION 2.2 UNCLASSIFIED PAGE 119 OF 154
15.5.9 FBT Registration
# ATORule ID
Rules Related exception number Related Fields
184 If Bank details are provided, then all details must be provided – BSB, Account Number, Account Name
CMN.ATO. ABNREGTAXADD.EM90445
ABNREGTAXADD108ABNREGTAXADD109ABNREGTAXADD110
Client FBT start date missing
CMN.ATO. ABNREGTAXADD.EM96441
ABNREGTAXADD94
Invalid Account sequence number
CMN.ATO. ABNREGTAXADD.EM91026
ABNREGTAXADD93
Role already exists in ICP for a new registrant
CMN.ATO. ABNREGTAXADD.EM95551
NA
15.6 REGISTRATION STATUS
# ABR Rule ID
Rules Related exception number Related Fields
72040 Application Reference Number can only contain numeric
CMN.ATO.ABNREGSTS.EM72041
ABNREGSTS9
33504 Mandatory element: Application Reference Number must be entered.
CMN.ATO. ABNREGSTS.EM23009
ABNREGSTS9
72005 Requestor Reference Identifier must contain alphanumeric characters only.
CMN.ATO. ABNREGSTS.EM72007
ABNREGSTS4
72006 Requestor Reference Identifier must be only 10 characters in length.
CMN.ATO. ABNREGSTS.EM72008
ABNREGSTS4
72056 Provided ApplicationReferenceNumber and RequestorReferenceID must match same ABN in ApplicationStatus table
CMN.ATO. ABNREGSTS.EM72057
ABNREGSTS9ABNREGSTS4
VERSION 2.2 UNCLASSIFIED PAGE 120 OF 154
15.7 HELP CONTENT
# ABR Rule ID
Rules Related exception number
15.8 GET BUSINESS REGISTRATION DETAILS
# ABR Rule ID
Rules Related exception number Related Fields
70514 An ABN value must be provided.
CMN.ATO. ABNREGDTL.EM46124
ABNREGDTL1
29788 Search returns no records CMN.ATO. ABNREGDTL.EM24504
ABNREGDTL1
70515 The service will not return an ABN record if the requested ABN has been replaced.
CMN.ATO. ABNREGDTL.EM70517
NA
70516 The service has encountered an error and is unable to progress.
CMN.ATO. ABNREGDTL.EM91001
NA
15.9 GET ENTITLEMENT QUESTIONNAIRE
# ABR Rule ID
Rules Related exception number Related Fields
71911 The API Reference ID provided is not valid
CMN.ATO.ABNREGENT.EM71918
ABNREGENT1
VERSION 2.2 UNCLASSIFIED PAGE 121 OF 154
71912 The tax applicant type and organisation type should have a valid relationship as per Appendix A.
CMN.ATO.ABNREGENT.EM71919
ABNREGENT6ABNREGENT7
VERSION 2.2 UNCLASSIFIED PAGE 122 OF 154
16. APPENDICES
16.1 APPENDIX A ORGANISATION TYPES
The diagram below demonstrates the relationship between tax applicant, organisation and organisation sub type values. The organisation sub types can only be associated with the organisation types listed below.Example:Tax Applicant Type = Company
Organisation Type = Australian Public Companyo Organisation Sub Type can be:
No sub type Limited by Guarantee or Unlisted Public Company
VERSION 2.2 UNCLASSIFIED PAGE 123 OF 154
The table below indicates which organisation types the must have an ASIC identifier (ACN/ARBN), may have or must not have.
Organisation type code
ABR code
Tax Applicant Type Organisation Type Description
ACN/ARBN Required
Organisation types that MUST NOT have an ASIC identifier009 ADF SUP Approved Deposit Fund Zero221 ARF SUP APRA Regulated Fund Zero039 CMT TRT Cash Management Trust Zero059 DES TRT Deceased Estate Zero071 DIT TRT Discretionary Investment Trust Zero072 DST TRT Discretionary Services Management Trust Zero077 DTT TRT Discretionary Trading Trust Zero087 FPT PTR Family Partnership Zero089 FUT TRT Fixed Unit Trust Zero090 FXT TRT Fixed Trust Zero112 HYT TRT Hybrid Trust Zero006 IND IND Individual/Sole Trader Zero020 NPF SUP APRA Regulated Non-Public Offer Fund Zero138 NRF SUP Non-Regulated Superannuation Fund Zero021 POF SUP APRA Regulated Public Offer Fund Zero184 PQT TRT Unlisted Public Unit Trust Zero168 PST SUP Pooled Superannuation Trust Zero150 PTR PTR Other Partnership Zero179 PUT TRT Listed Public Unit Trust Zero022 SAF SUP Small APRA Regulated Fund Zero
196 SMF SUP ATO Regulated Self-Managed Superannuation Fund Zero
156 UIE COY Other Unincorporated Entity Zero045 COP COY Co-operative Zero
Organisation types that MAY have an ASIC identifier
120 LPT COY Limited Partnership ZeroOrOne145 OIE COY Other Incorporated Entity ZeroOrOne174 PTT COY Public Trading Trust ZeroOrOne205 STR COY Strata-title ZeroOrOne
Organisation types that MUST have an ASIC identifier
027 PRV COY Australian Private Company One032 PUB COY Australian Public Company One
16.2 APPENDIX B BUSINESS ACTIVITY ALGORITHM
VERSION 2.2 UNCLASSIFIED PAGE 124 OF 154
To implement the Business Activity algorithm Software Developers must follow the instructions below.
You will need access to the following data files: CodeBusinessActivityTerm
CodeBusinessActivityTokenDeliminiter
CodeBusinessActivityTokenMisspelling
CodeBusinessActivityTokenNoise
High level overview:
Step 1:The end user enters their ‘Search Activity’ term. This must be as complete as possible to enable the most probable matches to be displayed. A minimum of 2 characters is required.Note: The ‘Search Activity’ is required for input into the ABN registration request message.
Step 2:The following must be undertaken on the ‘Search Activity’ term.
VERSION 2.2 UNCLASSIFIED PAGE 125 OF 154
Important: All string comparisons are case insensitive.
Id Description
1 Tokenize search text
1.1 Split the user entered string into a list of words. Refer to token delimiters code table.
2 Add grammatical variations
2.1 As a user may unknowingly enter an occupation rather than a business activity the search must lookup grammatical variations in an attempt to find business activities. For example if the data source contained only business actives and the user searched for “plumber” there would be no search results as the ANZSIC is “plumbing services”. Removing er and searching internally for plumb would result in “plumbing services” being suggested to the user. Transformations to be performed are:
Remove suffix –s (Plural to singular) Remove suffix –ies (Plural to singular) Remove suffix –ing (Present progressive to simple present) Remove suffix -ion Remove suffix -er Remove suffix -ed
Transformations do not replace their original values but are added back into list of tokens for subsequent processing.
3 Add Miss-spellings
http://oxforddictionaries.com/words/common-misspellings contains quick-reference guide to the top misspellings according to the Oxford English Corpus – an electronic collection of over 2 billion words of English. The CodeBusinessActivityTokenMisspelling table shows the list of misspellings filtered to words that exist in the ANZSIC domain ie misspellings where the correct and incorrect spellings would not result in a match against words used in the ANZSIC descriptions outlined in ANZSIC17Aug2010 table are ignored.
3.1 Lookup a list of known domain specific misspellings and add variations to the list of tokens. Refer to CodeBusinessActivityTokenMisspelling table for a list of known misspellings.The current design can support a single variation to the correct word and group by wordId in the CodeBusinessActivityTokenMisspelling table.WordId ItemDescn7 accupuncture7 acupuncture8 acessories8 accessories
4 Remove noise tokens
4.1 Remove noise tokens from the combined set of tokens from steps 1, 2 and 3. Refer to CodeBusinessActivityTokenNoise table for a list of known noise words.
Noise words are commonly occurring words that do not help the search. For example English words “a”, “and” and “the” are so common that if included would result in many potential unrelated results.
Note: It is important that noise words be removed after the addition of grammatical variations as the rule based variations may result in noise words not present in the initial search text.
VERSION 2.2 UNCLASSIFIED PAGE 126 OF 154
5 Find activities
5.1 Tokenize the set of business activities and compare with the modified set of search tokens from step 4. If a token exists in both sets, or a token in the set from step 4 is a stem of an activity token then the activity will be part of the suggested set.The score will be calculated bases on number matched tokenized business activities by adding score of each partial or full matched word.
Analysis of ANZSICs and Business Industry Code (BIC) descriptions shows the use of instructional text within the descriptions. For example
Air conditioning equipment installation – except motor vehiclesPlant stock growing (except forest nursery) - under cover.
The instruction text except as been used in two forms:left bracket except(space) …hyphen except(space) …
Any tokens found after except in either of these two forms should be ignored.Note: Tokenization of business activities uses the same delimiters as tokenizing the search text. Refer to CodeBusinessActivityTokenDelimiter table in Codes folder.Score Calculation – please see Step 3Alphabetic order is based on the browser sort function.
Step 3:
Software Developers must use the formula provided below to assign scores and evaluate a relevance index to each suggested activity.
Score Calculation
“The ranking order should not be alphabetical but to appear in the most relevant order (best match or most popular)”.
In order to provide suggestions in a “relevant” order the following rules will be used to calculate the match score.
1. Scores will range from 0 to 1. This allows for a normalized score which can be compared against historical scores to help
with future development of the suggestive logic.2. The score will preference matches of uncommon tokens over common tokens.
For example, if a user searched for “mango bread” activities containing “mango” will rank higher than activities containing “bread” as “mango” is the least common word and therefore the more specific. (Assuming that no activity exists that contains both words).
3. Preference exact matches over partial matches. For example, if a user searched for “fish brea” activities containing the exact string “fish” would
rank higher than those containing “bread”. Activities containing “fishing” would rank lower than “bread” as “brea” (1 character different) is closer to “bread” than “fish” is to “fishing” (3 letters different)
4. Preference user text matches over grammatical variations/transformations5. Preference user text matches over misspelt matches.6. Weight activities with multiple matched tokens higher than actives containing a subset of the
same matches.
In order to achieve the above requirements the following calculation may be used
VERSION 2.2 UNCLASSIFIED PAGE 127 OF 154
β (S , A )=ω ( A ) 1|S| ∑T∈ S
maxt∈ P (T ) [ψ ( t , T ) max
a∈ A ( t )[ (1−f (a ) )∂ (t , a ) ] ]
where,S Set of tokenized Search termsA Business activityβ (S , A ) The Relevance index for search tokens S for activity A
ω ( A ) The weighting of business activity A.
ω ( A ) should always evaluate such that 0≤ω ( A )≤1
Weightings are pre calculated and stored in weighting column of the CodeBusinessActivityTerm table.
ψ (t , T )={t=T 1t≠T 0 . 8
The weighting of variant t for search token T.
This acts to reduce the weighting of misspellings and grammatical variations compared to exact matches.
For client side performance this will be a constant 0.8 for any variation (grammatical, misspelling, etc.)
∂ (t , a )= ℓ (t )ℓ (a )
The difference weighting of t to a.
This acts to reduce the weighting of stems to exact matches.
∂ (t , a ) should always evaluate such that 0≤∂ ( t , a )≤1∂ (t , a )=1 represents an exact match.
For client side performance, this will be the length of the token t divided by the length of the token a. Alternate and more complex alternatives would be to calculate the Levenstein distance or Jaro-Winkler distance.
|S| The length of set S
P (T ) Variant processing of token T.
This function returns the set of misspelling and grammatical variants for token T. Note the returned set includes T.
A ( t ) The set of activity tokens that match t or where t is a stem.
f (a ) The frequency of activity token a in the entire set of activity tokens.
f (a ) can be calculated as 1 minus the total number of occurrences of a across all activities divided by the total number of tokens across all activities.
As such 0≤f (a )≤1 .
This is used to increase the relevance of uncommon tokens.
As a given search token can match multiple activity tokens the contribution of any given search token to the overall score should be limited to the best(max) match within the activity tokens so that requirement 1 is met.
Given
0≤ψ ( t ,T )≤1
VERSION 2.2 UNCLASSIFIED PAGE 128 OF 154
0≤∂ (t , a )≤1
0≤f (a )≤1
0≤ω ( A )≤1
it can be seen that as the number of search tokens |S| increases the score β for all will not exceed 1 as
β∝ 1|S| ∑T∈S
x , where 0≤x≤1 thus satisfying requirement 1 and 6.
It can also be seen that as f (a ) increased (becomes more frequent) 1−f (a ) approaches zero
resulting in β=0 thus satisfying requirement 2.
As |S| and ℓ (a ) must be a positive integers it can be seen that as ℓ (t ) decreases β also decrease as
β∝ ℓ (t )|S|ℓ (a ) thus satisfying requirement 3.
As |S| and ℓ (a ) must be a positive integers it can be seen that for ψ ( t , T )<1 [grammatical variant
matches and misspelt matches]β∝ ψ
|S|ℓ (a ) thus satisfying requirement 4 and 5.
Step 4:The business activity suggestion list is to be presented with:
Probable matches: Top 20 suggested activities ordered by score descending. In the case when a range of suggested activities with the same score overlap this boundary, the boundary limit will be shifted to the start of the range.
Alphabetic matches: Business activity description. This may be a classification description, occupation, profession or any other description associated with the Code.
Step 5:
Note ‘Business Activity Code’ for item selected.
Step 6:
Provide ‘Search Activity’ and ‘Business Activity Code’ in ABN Registration request.
VERSION 2.2 UNCLASSIFIED PAGE 129 OF 154
16.3 APPENDIX C ASSOCIATE REQUIREMENTSThis table provides the type and number of associates and accompanying business rules for every organisation type and organisation / sub organisation type pairing.
The Min/Max Associate Count is the number of associates required for that associate position held.The Min/Max Associate Org Count indicates if that associate position held can be an organisation.
Example 1:
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Count
Max Assoc Count
Min Assoc Org
Count
Max Assoc Org
Count
150Other
Partnership (PTR)
Partner 2 99999 0 99999
This is interpreted as an organisation type of ‘Other partnership’ must have at least two associates with a position held of ‘Partner’. The associates can be individuals or organisations.
Example 2:
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Count
Max Assoc Count
Min Assoc Org
Count
Max Assoc Org
Count
032
Australian Public
Company (PUB)
Company Secretary
0 99999 0 0
Director 1 99999 0 0
Public Officer 1 1 0 0
This is interpreted as an organisation type of ‘Australian Public Company’ must have one associate with a position held of ‘Director’. The ‘Director’ must be an individual ie cannot be an associate organisation.
Associate Requirements table:
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Coun
t
Max Assoc Coun
t
Min Assoc Org
Count
Max Assoc Org
Count
Business rules to
be applied
Partnerships
087Family
Partnership (FPT)
Partner 2 99999 0 9999
9
29793
VERSION 2.2 UNCLASSIFIED PAGE 130 OF 154
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Coun
t
Max Assoc Coun
t
Min Assoc Org
Count
Max Assoc Org
Count
Business rules to
be applied
150Other
Partnership (PTR)
Partner 2 99999 0 9999
9
29793
Super
009An Approved Deposit Fund
(ADF)Trustee 1 1 1 1
2977029771299185475430546
221
APRA-Regulated
Super Fund - Fund Type not known (ARF)
Trustee 1 1 1 1
2977029771299185475430546
138
A Non-Regulated
Superannuation Fund (NRF)
Trustee 1 99999 0 1
29770297712991854754
168A Pooled
Superannuation Trust (PST)
Trustee 1 1 1 1
2977029771299185475430546
196
A Regulated Self-Managed Superannuation Fund (SMF)
Trustee 1 99999 0 1
29771299112991829869299462994729948299492995029951299522995329954533962995529956299572995829959299602996129962299902999154753
Member of a Self-Managed Superannuatio
n Fund
1 99999 0 0
Director of a Corporate
Trustee0 9999
9 0 0
Trusts
039 Cash Management Trustee 1 9999
9 0 99999
2993129794
VERSION 2.2 UNCLASSIFIED PAGE 131 OF 154
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Coun
t
Max Assoc Coun
t
Min Assoc Org
Count
Max Assoc Org
Count
Business rules to
be applied
Trust (CMT)
039Cash
Management Trust (CMT)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
059 Deceased Estate (DES) Trustee 1 9999
9 0 99999
2993129794
059 Deceased Estate (DES)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
071
Discretionary Trust -
Investment (DIT)
Trustee 1 99999 0 9999
9
2993129794
071
Discretionary Trust -
Investment (DIT)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
072
Discretionary Trust -
Services Management
(DST)
Trustee 1 99999 0 9999
9
2993129794
072
Discretionary Trust -
Services Management
(DST)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
077Discretionary
Trust - Trading (DTT)
Trustee 1 99999 0 9999
9
2993129794
077Discretionary
Trust - Trading (DTT)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9089 Fixed Unit
Trust (FUT) Trustee 1 99999 0 9999
92993129794
089 Fixed Unit Trust (FUT)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
090 Fixed Trust (FXT) Trustee 1 9999
9 0 99999
2993129794
090 Fixed Trust (FXT)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
112 Hybrid Trust (HYT) Trustee 1 9999
9 0 99999
2993129794
VERSION 2.2 UNCLASSIFIED PAGE 132 OF 154
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Coun
t
Max Assoc Coun
t
Min Assoc Org
Count
Max Assoc Org
Count
Business rules to
be applied
112 Hybrid Trust (HYT)
Closely Held Trust
Trustee 1 99999 0 9999
92993129794
Trust Beneficiary
1 99999 0 9999
9
184Public Unit
Trust - Unlisted (PQT)
Trustee 1 99999 0 9999
9
2993129794
179Public Unit
Trust - Listed (PUT)
Trustee 1 99999 0 9999
9
2993129794
Company
120Limited
Partnership (LPT)
Partner 0 99999 0 9999
929247
29793Director 0 99999 0 9999
9
Public Officer 0 99999 0 9999
9
120Limited
Partnership (LPT)
Corporate Limited
Partnership
Partner 0 99999 0 9999
9
Director 0 99999 0 9999
9
Public Officer 0 99999 0 9999
9
145Other
Incorporated Entity (OIE)
Company Secretary
0 99999 0 0
29260
Director 0 99999 0 0
Office Bearer of a
club/association
0 99999 0 0
Public Officer 0 1 0 0
027
Australian Private
Company (PRV)
Company Shareholder
0 99999 0 9999
971214
Company Secretary
0 99999 0 0
Director 1 99999 0 0
Public Officer 1 1 0 0
032
Australian Public
Company (PUB)
Company Secretary
0 99999 0 0
Director 1 99999 0 0
Public Officer 1 1 0 0
032 Australian Public
Unlisted Public
Company Secretary
0 99999 0 0
VERSION 2.2 UNCLASSIFIED PAGE 133 OF 154
Org Type Code
Org Name Org Sub Type
Associate Position Held
Min Assoc Coun
t
Max Assoc Coun
t
Min Assoc Org
Count
Max Assoc Org
Count
Business rules to
be applied
Company (PUB) Company
Director 3 99999 0 0
Public Officer 1 1 0 0
Company Shareholder
1 99999 0 9999
9
032
Australian Public
Company (PUB)
Limited By Guarantee
Company Secretary
0 99999 0 0
Director 3 99999 0 0
Public Officer 1 1 0 0
205 Strata-title (STR)
Director 0 99999 0 0
Office Bearer of a
club/association
0 99999 0 0
Public Officer 0 1 0 0
156Other
Unincorporated Entity (UIE)
Office Bearer of a
club/association
0 99999 0 0
29341
Public Officer 0 1 0 0
045 Co-operative (COP)
Director 0 99999 0 0 29208
Office Bearer of a
club/association
0 99999 0 0
Public Officer 0 1 0 0
174 Public Trading Trust (PTT) Trustee 1 9999
9 0 99999
29931
174 Public Trading Trust (PTT)
Closely Held Trust
Trustee 1 99999 0 9999
929931
Trust Beneficiary
1 99999 0 9999
9
VERSION 2.2 UNCLASSIFIED PAGE 134 OF 154
16.4 APPENDIX D RESPONSE OUTCOMESResponse Outcomes – Submit Business Registration application
Figure 1: abnreg.lodge response scenarios
1. Successful response
When the API consumer sends a valid request, it will be processed by ABR/ATO and a response will be returned to you.
The responses that may be returned are:
Outcome DescriptionABN issued API consumer sends a valid request that is received by ABR.
ABR system successfully processes registration. The status ‘issued’ and ABN is returned to the API consumer. No further action is required.
Error API consumer sends a valid request that is received by ABR.
VERSION 2.2 UNCLASSIFIED PAGE 135 OF 154
Outcome Description ABR system identifies errors. The error message is returned to the API consumer. User should be given the opportunity to correct the error and re-
submit.
Note:A user will only be given three opportunities to submit correct data. The three opportunities are their initial submit and two subsequent attempts to resolve errors and re-submit with correct data.The user can re-submit without changing any data. However this will increment the registration strike counter (i.e. number of attempts) and use up one of their opportunities to submit correct data.
On a subsequent submit attempt the application will result in either: A work item – If there are remaining ‘On submit’ type
exceptions that are not identity related (refer to Section 15).
A refusal – If there are remaining identity exceptions that are not in the specific scenarios (refer to Section 3.3)
An exception will be returned stating that the number of allowed registration attempts has been exceeded (CMN.ATO.ABNREG.EM71934) and the application has been rejected. Content also included in exception message advises the end user to restart a new application with correct data.
o NOTE: Once this exception EM71934 has been included in the response message, the request message is not to be resubmitted ie do not resubmit
Work item API consumer sends a valid request that is received by ABR. ABR system identifies errors that cannot be resolved by the user. The application is sent to an ABR staff member for manual
intervention. The status ‘pending’ and application reference number will be
returned to the API consumer and is to be provided to the end user. No further action is required.
Refused API consumer sends a valid request that is received by ABR. ABR system successfully processes registration. The status ‘refused’ and application reference number is returned to
the API consumer. No further action is required.
2. Message failures
In the rare instance a message is not received in the end-to-end system interaction, the API consumer can resubmit with the same reference number in all cases.The only times a failure is expected is; in the small window between when a message has been sent and has not yet been received, and a system goes down unexpectedly, or the rare occurrence of an unknown communication error. Resending the request will achieve the best outcome for the client, ie the issuing of an ABN, in most requests. In a small number of cases ABR will have received the first request that was sent. The subsequent request will result in a duplicate error being returned to the API consumer. In this instance, if the API consumer directs the applicant to call the ABR we will be able to issue the applicant their ABN and resolve the error. Resending may involve automatic queueing of the request for submission at a later time, or notification to the user that they should initiate the resubmission after a suitable delay.
The table below describes the possible outcomes of the original request and the associated action the API consumer should take:
VERSION 2.2 UNCLASSIFIED PAGE 136 OF 154
Outcome Description1. Successful response Refer to successful response above.2. SBR does not receive
request API consumer sends valid request that is not received
by SBR. No response is returned as SBR is not aware of the
request. API consumer should build their own time out logic to
handle this condition. API consumer shall resubmit at a later time using the
same Requester reference ID.3. ABR does not receive
request API consumer sends valid request that is received by
SBR. SBR on-sends the request to ABR. ABR does not
receive the request. No response is returned by ABR as it is not aware of
the request. After 5 minutes, as SBR has not received a response
from ABR, SBR will return a no response message to the API consumer.
The API consumer shall resubmit at a later time using the same Requester reference ID.
4. SBR does not receive response
API consumer sends valid request that is received by SBR.
SBR on-sends the request to ABR. ABR receives the request and returns a valid response.
SBR does not receive the response. After 5 minutes, as SBR has not received a response
from ABR, SBR will return a no response message to the API consumer.
The API consumer shall resubmit at a later time using the same Requester reference ID.
5. API consumer does not receive response.
API consumer sends valid request that is received by SBR.
SBR on-sends the request to ABR. ABR receives the request and returns a valid response.
SBR sends a response to the API consumer. The API consumer fails to receive a response. The API consumer shall resubmit at a later time using
the same Requester reference ID.
The table below describes the possible outcomes of a subsequent request that is successful and the associated action the API consumer should take:Re-submit response outcome Description
1. Successful response Refer to successful response above.2. Duplicate ABN error API consumer sends a valid second request that is
received by ABR. The first request was also received and has resulted
in a duplicate application. ABR returns duplicate ABN error message. API consumer shall direct user to contact ABR to
obtain ABN details.
Note: Check status API can be called using relevant minimum data (eg Requester reference ID and Lodgement ID. Lodgement ID must be obtained from ABR)
3. Other error Refer to error above.4. Work item Refer to work item above.
VERSION 2.2 UNCLASSIFIED PAGE 137 OF 154
Re-submit response outcome Description5. Refused Refer to refused above
For more information, including the messages that will be received, see the web services implementation guide.
16.5 APPENDIX E TARN ALGORITHM
This algorithm will assist in ensuring that where a TAN/TARN is provided – it will meet the algorithm requirements.
16.6 APPENDIX F SPECIAL REQUIREMENT FOR GOVERNMENT AGENCIES
There are additional security and authorisation requirements for Government Agencies that wish to use the ATO ABR Business Registration Services in systems, services or websites they develop. Government Agencies must contact the SBR Service desk to obtain information and documents that describe these additional requirements.
The SBR Service Desk can be contacted via email to [email protected] or call 1 300 488 231 between 8:00am – 7:00pm Australian Eastern Standard Time or Australian Eastern Daylight Time, Monday to Friday.
VERSION 2.2 UNCLASSIFIED PAGE 138 OF 154
16.7 APPENDIX G HELP CONTEXT URLS
The tables below describe the Help URL inputs required to use in the Get Help Context service.
1. Submit Business Registration Service (ABNREG)
Field Report Label
Applic’n type
URL
API - Header
ABNREG1 Call Reference ID
No help is required for this element.
ABNREG3 Call URL Address
No help is required for this element.
ABNREG4 Call Device Type Text
No help is required for this element.
ABNREG5 Type of Operating System
No help is required for this element.
ABNREG6 Requester Reference ID
No help is required for this element.
POI Counters
ABNREG195 Verification Request Count
No help is required for this element.
Main Information
ABNREG7 Tax Applicant Type
TFN only \Taxation_Information\Organisation_type\3569500
ABN \Entitlement_Assessment\Type_of_applicant\7126700
ABNREG8 Organisation Type
TFN only \Taxation_Information\Organisation_type\3569500
ABN \Entitlement_Assessment\Organisation_type\7126900
ABNREG9 Organisation Sub Type
ABN \Taxation_Information\Organisation_description\7103800
Entitlement
ABNREG10 Start question identifier
Refer to Entitlement section below
ABNREG14 Outcome Identifier
No help is required for this element
VERSION 2.2 UNCLASSIFIED PAGE 139 OF 154
Field Report Label
Applic’n type
URL
ABNREG15 Is Entitled No help is required for this elementEntitlement
EntitlementQuestion
ABNREG11 Question Identifier
No help is required for this element
ABNREG12 Option Identifier
No help is required for this element
EntitlementNextQuestion
ABNREG13 Next question identifier
No help is required for this element
Application Detail
ABNREG16 Tax File Number Indicator
\Application_Detail\Does_the_applicant_have_a_TFN\3472400
ABNREG17 Previous Australian Business Number
\Application_Detail\ABN_previously_used\3473400
ABNREG18 Apply For Australian Business Number
\Application_Detail\Apply_for_an_ABN\3472300
ABNREG19 Apply For Tax File Number
\Application_Detail\Apply_for_a_TFN\3472500
Taxation InformationABNREG21 Non Profit
Organisation Indicator
\Taxation_Information\Non_profit_organisation\3520200
ABNREG22 Exempt For Income Tax Purposes
TFN only
\Taxation_Information\Exempt_income_tax\3569700
ABN \Taxation_Information\Exempt_income_tax\3520100
ABNREG23 Applicants Tax Agent Registration Number
TFN only
\Taxation_Information\Tax_agents_registration_number\3569800
ABN \Taxation_Information\Tax_agents_registration_number\3524200
ABNREG25 Number Of Defined Superannuation Benefit Members
ABN \Taxation_Information\Number_of_defined_benefit_members_of_fund_or_trust\3524300
ABNREG26 Type Of Superannuation Fund
ABN \Taxation_Information\Type_of_fund\3471800
ABNREG27 Structure Of Superannuation Entity
ABN \Taxation_Information\Structure_of_superannuation_fund_or_trust\3519900
ABNREG28 Resident Of TFN \Taxation_Information\Resident_of_Australia\3569600
VERSION 2.2 UNCLASSIFIED PAGE 140 OF 154
Field Report Label
Applic’n type
URL
Australia onlyABN \Taxation_Information\Resident_of_Australia\3520000
Applicant InformationABNREG29 Australian
Company Number
TFN only
\Applicant_Information\ACN_ARBN\3463400
ABN \Applicant_Information\ACN_ARBN\3463500ABNREG30 Australian
Registered Body Number
TFN only
\Applicant_Information\ACN_ARBN\3463400
ABN \Applicant_Information\ACN_ARBN\3463500ABNREG31 Legal
Organisation Name
\Applicant_Information\Name_of_the_entity_type\3462500
ABNREG32 Ultimate Holding Company's Australian Company Number
TFN only \Applicant_Information\ACN_ARBN_holding_company\
3463900ABN \Applicant_Information\ACN_ARBN_holding_company\
3463800ABNREG33 Ultimate Holding
Company Australian Registered Body Number
TFN only
\Applicant_Information\ACN_ARBN_holding_company\3463900
ABN \Applicant_Information\ACN_ARBN_holding_company\3463800
ABNREG34 Date Of Birth \Applicant_Information\Legal_name\3507600
ABNREG35 Family Name \Applicant_Information\Legal_name\3507600
ABNREG36 Given Name \Applicant_Information\Legal_name\3507600
ABNREG37 Other Given Names (Individual)
\Applicant_Information\Legal_name\3507600
ABNREG38 Title (Individual) \Applicant_Information\Legal_name\3507600
ABNREG39 Gender \Applicant_Information\Legal_name\3507600
ABNREG40 Applicant Tax File Number
\Applicant_Information\Entity_TFN\3527300
Business Activity DetailsABNREG41 Agriculture
Activity IndicatorTFN only
\Business_Activity_Details\Agricultural_property\5613600
ABN \Business_Activity_Details\Agricultural_property\3515700
ABNREG42 Government Owned or Controlled Indicator
\Business_Activity_Details\Government_owned\3515500
ABNREG43 Search Activity \Main_Business_Activity\Main_business_activity\7115500
ABNREG44 Main Business \Main_Business_Activity\Main_business_category\
VERSION 2.2 UNCLASSIFIED PAGE 141 OF 154
Field Report Label
Applic’n type
URL
Activity Code 7115600
ABNREG45 Expected End Date of Activity
\Business_Activity_Details\Business_cease_date\3507100
ABNREG46 Commencement Date of Activity
TFN only
\Business_Activity_Details\Business_start_date\3547900
ABN \Business_Activity_Details\Business_start_date\3505900Business Address Details
ABNREG47 Multiple Business Location Indicator
\Business_Address_Details\Business_location\7114900
ABNREG48 Business Address Line1
\Business_Address_Details\Main_business_address\3542000
ABNREG49 Business Address Line2
\Business_Address_Details\Main_business_address\3542000
ABNREG50 Business Country
\Business_Address_Details\Main_business_address\3542000
ABNREG51 Business Postcode
\Business_Address_Details\Main_business_address\3542000
ABNREG52 Business State \Business_Address_Details\Main_business_address\3542000
ABNREG53 Business Suburb Town Locality
\Business_Address_Details\Main_business_address\3542000
ABNREG55 Correspondence email
\Business_Address_Details\Email_address\3528000
ABNREG56 Business (location) email
\Business_Address_Details\Location_email_address\7112600
ABNREG57 Phone Number of business Type
\Business_Address_Details\Work_telephone\7075900
ABNREG197 Telephone Area Code
\Business_Address_Details\Work_telephone\7075900
ABNREG58 Telephone Number
\Business_Address_Details\Work_telephone\7075900
Postal Address DetailsABNREG59 Postal Address
Line1TFN only
\Postal_Address_Details\Postal_address\3541800
ABN \Postal_Address_Details\Postal_address\3498800ABNREG60 Postal Address
Line2TFN only
\Postal_Address_Details\Postal_address\3541800
ABN \Postal_Address_Details\Postal_address\3498800ABNREG61 Postal Country TFN
only\Postal_Address_Details\Postal_address\3541800
ABN \Postal_Address_Details\Postal_address\3498800ABNREG62 Postal Postcode TFN
only\Postal_Address_Details\Postal_address\3541800
VERSION 2.2 UNCLASSIFIED PAGE 142 OF 154
Field Report Label
Applic’n type
URL
ABN \Postal_Address_Details\Postal_address\3498800ABNREG63 Postal State TFN
only\Postal_Address_Details\Postal_address\3541800
ABN \Postal_Address_Details\Postal_address\3498800ABNREG64 Postal Suburb
Town LocalityTFN only
\Postal_Address_Details\Postal_address\3541800
ABN \Postal_Address_Details\Postal_address\3498800Additional Locations
AdditionalBusinessLocation
ABNREG66 Search Term for Main Activity at Additional Business Locations
\Main_Business_Activity\Main_business_activity\7115500
ABNREG67 Main Activity Description Start of Additional Business Locations
\Main_Business_Activity\Main_business_category\7115600
ABNREG68 Additional Business AddressLine1
No help available
ABNREG69 Additional Business AddressLine2
No help available
ABNREG70 Additional Business Country
No help available
ABNREG71 Additional Business Postcode
No help available
ABNREG72 Additional Business State
No help available
ABNREG73 Additional Business Suburb Town Locality
No help available
ABNREG75 Additional Business Email Address
\Additional_Locations\Location_email_address\7110900
ABNREG76 Additional Business Phone Type
\Additional_Locations\Location_telephone_number\7110600
ABNREG198 Telephone Area Code
\Additional_Locations\Location_telephone_number\7110600
ABNREG77 Additional Business Telephone Number
\Additional_Locations\Location_telephone_number\7110600
ABNREG209 SMSF BSB Code \Registration_GST_Financial_Account_Detail\Financial_account_details\3516000ABNREG210 SMSF Account
NumberABNREG211 SMSF Account
NameABNREG212 SM
Superannuation \Help\SMSF_Financial_Details\7134058
VERSION 2.2 UNCLASSIFIED PAGE 143 OF 154
Field Report Label
Applic’n type
URL
Electronic ProfileAuthorised - Contact Details
AuthorisedContactABNREG78 Contact Title TFN
only\Contact_Details\Authorised_contact_name\3549600
ABN \Contact_Details\Authorised_contact_name\3508000
ABNREG79 Contact Preferred Name
TFN only
\Contact_Details\Authorised_contact_name\3549600
ABN \Contact_Details\Authorised_contact_name\3508000
ABNREG80 Contact Family Name
TFN only
\Contact_Details\Authorised_contact_name\3549600
ABN \Contact_Details\Authorised_contact_name\3508000
AfterhoursContactTelephoneABNREG199 Afterhours
Business Telephone Area Code
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
ABNREG81 Afterhours Business Telephone Number
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
BusinessHoursContactTelephoneABNREG200 Business Hours
Contact Telephone Area Code
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
ABNREG82 Business Hours Contact Telephone Number
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
ABNREG83 Contact Email Address
TFN only
\Contact_Details\Email_address\3614400
ABN \Contact_Details\Email_address\3524600
ABNREG204 Contact Facsimile Area Code
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
ABNREG84 Contact Facsimile Number
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
ABNREG85 Contact Mobile Number
TFN only
\Contact_Details\Contact_phone_fax\3614100
ABN \Contact_Details\Contact_phone_fax\3523200
VERSION 2.2 UNCLASSIFIED PAGE 144 OF 154
Field Report Label
Applic’n type
URL
ABNREG86 Contact Preferred Language
TFN only
\Contact_Details\Preferred_language\3614500
ABN \Contact_Details\Preferred_language\3507300ABNREG87 Contact Other
Preferred Language
TFN only
\Contact_Details\Preferred_language\3614500
ABN \Contact_Details\Preferred_language\3507300ABNREG88 Contact Position
HeldTFN only
\Contact_Details\Position_held_contacts\3614000
ABN \Contact_Details\Position_held_contacts\3526900
Associates – Individual
AssociateIndividualABNREG89 Associate Date
Of Birth\Registration_Associate_Add\Associate_individual_name_group\7067200
ABNREG90 Associate Family Name
\Registration_Associate_Add\Associate_individual_name_group\7067200
ABNREG91 Associate Given Name
\Registration_Associate_Add\Associate_individual_name_group\7067200
ABNREG92 Associate Other Given Names
\Registration_Associate_Add\Associate_individual_name_group\7067200
ABNREG93 Associate Title \Registration_Associate_Add\Associate_individual_name_group\7067200
ABNREG94 Associate Gender
\Registration_Associate_Add\Associate_individual_name_group\7067200
ABNREG95 Position Held \Registration_Associate_Add\Associates_position_held\7068300
ABNREG96 Associate Tax File Number
\Registration_Associate_Add\Associates_TFN\7068000
ABNREG97 Address Line 1 \Registration_Associate_Add\Residential_address\7068900
ABNREG98 Address Line 2 \Registration_Associate_Add\Residential_address\7068900ABNREG99 Locality Name \Registration_Associate_Add\Residential_address\7068900ABNREG100 Post Code \Registration_Associate_Add\Residential_address\7068900ABNREG101 State Code \Registration_Associate_Add\Residential_address\7068900ABNREG102 Country Code \Registration_Associate_Add\Residential_address\7068900AUSKEY Registration
ABNREG103 Associate AUSkey Application
No help required
VERSION 2.2 UNCLASSIFIED PAGE 145 OF 154
Field Report Label
Applic’n type
URL
IndicatorABNREG104 Email Address No help yet availableABNREG205 Telephone
Country CodeNo help yet available
ABNREG201 Telephone Area Code
No help yet available
ABNREG105 Phone Number No help yet availableAssociateOrganisationABNREG106 Non Individual
Australian Company Number
\Registration_Associate_Add\ACN_ARBN\7069700
ABNREG107 Australian Registered Body Number
\Registration_Associate_Add\ACN_ARBN\7069700
ABNREG108 Associates Organisation Name
\Registration_Associate_Add\Associated_organisations_legal_name\7070400
ABNREG109 Associate Australian Business Number
\Registration_Associate_Add\ABN_of_the_associated_organisation\7080200
ABNREG110 Associate Position Held
\Registration_Associate_Add\Associates_position_held\7070800
ABNREG111 Associate Tax File Number
\Registration_Associate_Add\Associates_TFN\7070100
ABNREG112 Company Incorporated Date
\Registration_Associate_Add\Date_associated_organisation_commenced\7072200
ABNREG113 Address Line 1 \Registration_Associate_Add\Associated_organisation_business_address\7071500
ABNREG114 Address Line 2 \Registration_Associate_Add\Associated_organisation_business_address\7071500
ABNREG115 Locality Name \Registration_Associate_Add\Associated_organisation_business_address\7071500
ABNREG116 Post Code \Registration_Associate_Add\Associated_organisation_business_address\7071500
ABNREG117 State Code \Registration_Associate_Add\Associated_organisation_business_address\7071500
ABNREG118 Country Code \Registration_Associate_Add\Associated_organisation_business_address\7071500
Associates - OtherABNREG119 Self Managed
Superannuation Fund Representative Indicator
\Associate_Details\Individual_trustees\3515000
Reason for ApplicationABNREG120 Reason For
Australian Business Number Application
\Reason_for_Application\Reason_for_application\3518300
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Field Report Label
Applic’n type
URL
ABNREG121 Previous Australian Business Number
\Reason_for_Application\ABN_previously_used\3524700
ABNREG122 Previous business owner's Australian Business Number
\Reason_for_Application\Previous_owners_ABN\9000100
ABNREG123 First Time Business For Directors Indicator
\Reason_for_Application\First_time_in_business_in_Australia\3518400
ABNREG124 First Time Contractor Indicator
\Reason_for_Application\First_time_in_business_in_Australia\3518600
ABNREG125 First Time Self Employed
\Reason_for_Application\First_time_self_employed_as_contractor\3518800
Super - Notice of ElectionABNREG126 Corporation
Pursuant To Requirement In Governing Rules Indicator
\Notice_Of_Election\Pension_power_and_or_corporation_power\3499100
ABNREG127 Election Date \Notice_Of_Election\Date_of_election\3506100
ABNREG128 Age Pension Fund Indicator
\Notice_Of_Election\Pension_power_and_or_corporation_power\3499000
SMSF Trustee DisclosureABNREG129 Liquidator
Appointed Indicator
\SMSF_Trustee_Disclosure_Create\Corporate_trustee_of_self_managed_superannuation_fund\3600900
ABNREG130 Officer of Body Corporate AD is disqualified Person Indicator
\SMSF_Trustee_Disclosure_Create\Corporate_trustee_of_self_managed_superannuation_fund\3600500
ABNREG131 Receiver Appointed Indicator
\SMSF_Trustee_Disclosure_Create\Corporate_trustee_of_self_managed_superannuation_fund\3600700
ABNREG132 Self Managed Superannuation Fund for Twelve Months or Longer Indicator
\SMSF_Trustee_Disclosure_Create\Self_managed_superannuation_fund_for_12_months_or_longer\3600400
ABNREG133 Trustees Bankrupt Indicator
\SMSF_Trustee_Disclosure_Create\Residential_address\3601200
ABNREG134 Trustees Civil Penalty Order Indicator
\SMSF_Trustee_Disclosure_Create\Individual_trustees_of_self_managed_superannuation_fund\3512500
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Field Report Label
Applic’n type
URL
ABNREG135 Trustees Convicted of Offense Indicator
\SMSF_Trustee_Disclosure_Create\Individual_trustees_of_self_managed_superannuation_fund\3601100
ABNREG136 Trustees Disqualified By Australian Prudential Regulation Authority
\SMSF_Trustee_Disclosure_Create\Individual_trustees_of_self_managed_superannuation_fund\3601300
ABNREG137 Company Being Wound Up Indicator
\SMSF_Trustee_Disclosure_Create\Corporate_trustee_of_self_managed_superannuation_fund\3601000
ABNREG138 Company Under Official Management Indicator
\SMSF_Trustee_Disclosure_Create\Corporate_trustee_of_self_managed_superannuation_fund\3600800
Goods and Services TaxABNREG139 Goods and
Services Tax Registration Type
No help available
ABNREG140 Goods and Services Tax Effective Date
\GST_Registration_2\GST_date_of_registration\3506400
ABNREG141 Goods and Services Tax Turnover Amount
\GSTRegistration_2\GST_turnover\3507400
ABNREG142 Goods and Services Tax Activity Statement Lodgment Frequency
\GST_Registration_2\GST_activity_statement_lodgment\3516800
ABNREG143 Goods and Services Tax Accounting Method
\GST_Registration_2\GST_cash_accounting\3516900
ABNREG144 Goods Importation Indicator
\GST_Registration_2\Importer_of_goods_and_services\3517100
GST - Financial detailsABNREG145 BSB Code \Registration_GST_Financial_Account_Detail\
Financial_account_details\3525100
ABNREG146 Account Number \Registration_GST_Financial_Account_Detail\Financial_account_details\3525100
ABNREG147 Account Name \Registration_GST_Financial_Account_Detail\Financial_account_details\3525100
ABNREG148 Financial Institution Account Holder Type
\Registration_GST_Financial_Account_Detail\Financial_account_details\3516000
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Field Report Label
Applic’n type
URL
Fuel Tax CreditsABNREG149 Fuel Tax Credits
Effective Date\Registration_GST_FTC\Fuel_tax_credits_start_date\3505800
ABNREG150 Fuel Type \Registration_GST_FTC\Fuels_used_in_eligible_business_activities\3498900
ABNREG151 Gross Vehicle Mass Indicator
\Registration_GST_FTC\Fuel_tax_credits_use_in_a_road_transport_vehicle_with_a_gross_vehicle_mass_greater_than_4_5_tonne\3516400
Luxury Car TaxABNREG193 Luxury Car Tax
Registration Required
No help required
ABNREG152 Main Luxury Car Tax Activity
\TaxRole\Question_LCT\7168000
ABNREG153 Annual Luxury Car Tax Liability Band
\TaxRole\Question_LCT\7168001
ABNREG154 Luxury Car Tax Effective Date
\TaxRole\Question_LCT\7168002
ABNREG155 Manufacturing Percent
\TaxRole\Question_LCT\7168003
ABNREG156 Wholesale Percent
\TaxRole\Question_LCT\7168004
ABNREG157 Importing Percent
\TaxRole\Question_LCT\7168005
ABNREG158 Retailing Percent \TaxRole\Question_LCT\7168006ABNREG159 Luxury Car Tax
on every activity Statement
\TaxRole\Question_LCT\7168007
Wine Equalisation TaxABNREG160 Manufacturing
Wine Equalisation Tax Activity
\TaxRole\Question_WET\7168008
ABNREG161 Wholesale Wine Equalisation Tax Activity
\TaxRole\Question_WET\7168009
ABNREG162 Importing Wine Equalisation Tax Activity
\TaxRole\Question_WET\7168010
ABNREG163 Exporter Wine Equalisation Tax Activity
\TaxRole\Question_WET\7168011
ABNREG164 Indirect Marketer Retailer Wine Equalisation Tax Activity
\TaxRole\Question_WET\7168012
ABNREG165 Wine Percentage \TaxRole\Question_WET\7168013ABNREG166 Beer Percentage \TaxRole\Question_WET\7168014ABNREG167 Spirit Percentage \TaxRole\Question_WET\7168015ABNREG168 Other
Percentage\TaxRole\Question_WET\7168016
ABNREG169 Wine Equalisation Tax
\TaxRole\Question_WET\7168017
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Field Report Label
Applic’n type
URL
Effective Date Pay As You Go WithholdingABNREG170 Required For
PayG\PAYG_Withholding_Registration_1_Create\Register_for_PAYG_withholding\3517600
ABNREG171 Pay As You Go Effective Date
\PAYG_Withholding_Registration_2_Create\Date_commence_PAYG_withholding\3658900
ABNREG172 Number of Employees
\PAYG_Withholding_Registration_2_Create\Estimated_withholding_amount\3525300
ABNREG173 Estimated Annual Amount Withheld
\PAYG_Withholding_Registration_2_Create\Estimated_withholding_amount\3525300
ABNREG174 Pay As You Go Reporting Method to Australian Tax Office
\PAYG_Withholding_Registration_2_Create\PAYG_withholding_electronic_reporting\3518000
ABNREG175 Payment Summary Provision Method
\PAYG_Withholding_Registration_2_Create\PAYG_withholding_payment_summary_annual_report\3517800
ABNREG176 Investment Body \PAYG_Withholding_Registration_2_Create\PAYG_withholding_dividend_interest_and_royalty_payments\3518200
ABNREG177 Business Activity Fringe Benefit Tax Start Date
\TaxRole\Question_FBT\7168021
FBT - Financial Account DetailsABNREG192 BSB Code \TaxRole\Question_FBT\7168018ABNREG196 Account Number \TaxRole\Question_FBT\7168019ABNREG194 Account Name \TaxRole\Question_FBT\7168020Reporting Party DeclarationABNREG178 Declarer Contact
NameTFN only
\Declaration_Create\Declaration_name_and_position_held\3526300
ABN \Declaration_Create\Declaration_name_and_position_held\3550200
ABNREG179 Declarer Position held of person making the declaration
TFN only
\Declaration_Create\Declaration_name_and_position_held\4761300
ABN (Individual Sole trader
\Declaration_Create\Declaration_name_and_position_held\3862400
ABN (non-
\Declaration_Create\Declaration_name_and_position_held\3526500
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Field Report Label
Applic’n type
URL
individual)
ABNREG202 Declarer Telephone Area Code
No help available
ABNREG180 Declarer Telephone Number
No help available
ABNREG181 Declarer Signature date
\Declaration_Create\Declaration_completion_date\3550500
ABNREG182 Declarer Signature Indicator
No help available
ABNREG183 Declarer Identifier
No help available
Intermediary DeclarationABNREG184 Declarer
Australian business number
No help available
ABNREG185 Declarer Contact Name
TFN only
\Declaration_Create\Declaration_name_and_position_held\3526300
ABN \Declaration_Create\Declaration_name_and_position_held\3550200
ABNREG186 Declarer Position held of person making the declaration
TFN only
Declaration_Create\Declaration_name_and_position_held\4761300
ABN (Individual Sole trader
\Declaration_Create\Declaration_name_and_position_held\3862400
ABN (non-individual)
\Declaration_Create\Declaration_name_and_position_held\3526500
ABNREG203 Declarer Telephone Area Code
No help available
ABNREG187 Declarer Telephone Number
No help available
ABNREG188 Declarer Tax Agent number
No help available
ABNREG189 Declarer Signature date
\Declaration_Create\Declaration_completion_date\3550500
ABNREG190 Declarer Signature Indicator
No help available
ABNREG191 Declarer Identifier
No help available
VERSION 2.2 UNCLASSIFIED PAGE 151 OF 154
2. Get ABN Entitlement Questionnaire (ABNREGENT)
Field / Question
Report Label URL
ABNREGENT6 Tax Applicant Type \Entitlement_Assessment\Type_of_applicant\7126700
ABNREGENT7 Organisation Type \Entitlement_Assessment\Organisation_type\7126900
3 \ABN_Entitlement\Question_3\71339025 \ABN_Entitlement\Question_5\71339046 \ABN_Entitlement\Question_6\713390514 \ABN_Entitlement\Question_14\713391316 \ABN_Entitlement\Question_16\713391517 \ABN_Entitlement\Question_17\713391619 \ABN_Entitlement\Question_19\713391820 \ABN_Entitlement\Question_20\713391921 \ABN_Entitlement\Question_21\713392022 \ABN_Entitlement\Question_22\713392123 \ABN_Entitlement\Question_23\713392224 \ABN_Entitlement\Question_24\713392325 \ABN_Entitlement\Question_25\713392426 \ABN_Entitlement\Question_26\713392527 \ABN_Entitlement\Question_27\713392628 \ABN_Entitlement\Question_28\713392731 \ABN_Entitlement\Question_31\713393033 \ABN_Entitlement\Question_33\713393234 \ABN_Entitlement\Question_34\713393336 \ABN_Entitlement\Question_36\713393537 \ABN_Entitlement\Question_37\713393638 \ABN_Entitlement\Question_38\713393739 \ABN_Entitlement\Question_39\7133938108 \ABN_Entitlement\Question_108\7134007124 \ABN_Entitlement\Question_124\7134023126 \ABN_Entitlement\Question_126\7134025127 \ABN_Entitlement\Question_127\7134026129 \ABN_Entitlement\Question_129\7134028130 \ABN_Entitlement\Question_130\7134029131 \ABN_Entitlement\Question_131\7134030132 \ABN_Entitlement\Question_132\7134031133 \ABN_Entitlement\Question_133\7134032134 \ABN_Entitlement\Question_134\7134033135 \ABN_Entitlement\Question_135\7134034136 \ABN_Entitlement\Question_136\7134035137 \ABN_Entitlement\Question_137\7134036138 \ABN_Entitlement\Question_138\7134037139 \ABN_Entitlement\Question_139\7134038140 \ABN_Entitlement\Question_140\7134039141 \ABN_Entitlement\Question_141\7134040
VERSION 2.2 UNCLASSIFIED PAGE 152 OF 154
142 \ABN_Entitlement\Question_142\7134041143 \ABN_Entitlement\Question_143\7134042144 \ABN_Entitlement\Question_144\7134043145 \ABN_Entitlement\Question_145\7134044146 \ABN_Entitlement\Question_146\7134045147 \ABN_Entitlement\Question_147\7134046148 \ABN_Entitlement\Question_148\7134047149 \ABN_Entitlement\Question_149\7134048150 \ABN_Entitlement\Question_150\7134049151 \ABN_Entitlement\Question_151\7134050152 \ABN_Entitlement\Question_152\7134051153 \ABN_Entitlement\Question_153\7134052154 \ABN_Entitlement\Question_154\7134053155 \ABN_Entitlement\Question_155\7134054156 \ABN_Entitlement\Question_156\7134055157 \ABN_Entitlement\Question_157\7134056158 \ABN_Entitlement\Question_158\7134057159 \ABN_Entitlement\Question_159\7134058
3. AUSkey (AUSKEY)
Field Report Label URLAUSKEY4 Title \Applicant_Information\Legal_name\3507600AUSKEY5 First name \Applicant_Information\Legal_name\3507600AUSKEY6 Other given name \Applicant_Information\Legal_name\3507600AUSKEY7 Family name \Applicant_Information\Legal_name\3507600
AUSKEY8Applicant tax file number \Applicant_Information\Entity_TFN\3527300
AUSKEY10
Email addressNo help available
AUSKEY13
Declaration name \Declaration_Create\Declaration_name_and_position_held\3550200
AUSKEY14
Declaration position held
\Declaration_Create\Declaration_name_and_position_held\3526500
AUSKEY15
Date of declaration \Declaration_Create\Declaration_completion_date\3550500
16.8 APPENDIX H ENTITLEMENT OUTCOMEThe Entitlement Outcome table below provides text to support the Outcome Reference Text and provide the end user a complete reason for refusing their ABN application. The Outcome Question Identifier provided in the ABNREGENT Response message relates to the ItemCd in the Entitlement Outcome table.
VERSION 2.2 UNCLASSIFIED PAGE 153 OF 154
Example Use:
ABNREGENT Response Entitlement Outcome Summary
Interaction.OutcomeQuestion.Identifier
33 A self-managed superannuation fund is an indefinitely continuing fund whose sole purpose is to provide super benefits to members upon reaching a prescribed age, or upon their retirement, death or other cessation of employment.For a self-managed super fund to exist it must, among other things, have governing rules. The governing rules are the rules contained in a trust instrument, other document or legislation - or combination of them - or any unwritten rules governing the establishment or operation of the fund. The term ‘trust deed’ is commonly used to refer to the governing rules.As you have indicated that the fund does not have any governing rules, the Registrar is not satisfied that the you are a self-managed super fund. As a result you are not entitled to an ABN.
Interaction.OutcomeReference.Text You are not entitled to an ABN
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