ATO Bus Reg 2016 Business Implementation Guide v2.2 Web view . SWD. ... (includes request for...

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

mailto:[email protected]

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.

VERSION 2.2 UNCLASSIFIED PAGE 2 OF 154


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



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.


http://www.sbr.gov.au/

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


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


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.


http://www.sbr.gov.au/__data/assets/pdf_file/0018/41085/High-Level-Document-Map.pdf

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.


http://www.sbr.gov.au/software-developers/developer-tools/glossary

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


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


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.


http://en.wikipedia.org/wiki/Word_stem

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.


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


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


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


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.


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.


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:


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.


https://abr.gov.au/For-Government-agencies/Applying-for-and-updating-an-ABN/Apply-for-a-government-ABN/

https://abr.gov.au/For-Government-agencies/Applying-for-and-updating-an-ABN/Apply-for-a-government-ABN/

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.


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)


https://abr.gov.au/About-us/Our-work/Keeping-the-ABR-up-to-date/

https://abr.gov.au/General-information/Making-a-false-or-misleading-statement/


https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/ABN-entitlement/

https://www.ato.gov.au/Individuals/Working/

https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/What-you-need-for-your-ABN-application/

https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/Business-structures/

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/


http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/What-you-need-for-your-ABN-application/TFN/

http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/ABN-for-business-outside-of-Australia/

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 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.


https://abr.gov.au/General-information/Proving-your-identity/

http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/After-applying-for-an-ABN/Status-of-your-ABN-application/

http://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/After-applying-for-an-ABN/Status-of-your-ABN-application/

http://www.ato.gov.au/

3.4.1.1 Individual Identity outcomes

3.4.1.2 Non-individual identity outcomes


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


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.


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:


https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/What-you-need-for-your-ABN-application/Associates-details/

https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/What-you-need-for-your-ABN-application/Associates-details/

https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/Business-structures/Superannuation-entities/

https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-an-ABN/Business-structures/Superannuation-entities/

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/


https://www.ato.gov.au/Super/Self-managed-super-funds/

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


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.


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/


https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Tax-file-number-(TFN)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Tax-file-number-(TFN)/

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.


https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/International-transactions/GST-registration-information-for-a-non-resident/

https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/International-transactions/GST-registration-information-for-a-non-resident/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Goods-and-Services-Tax-(GST)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Goods-and-Services-Tax-(GST)/

https://abr.gov.au/For-Business,-Super-funds---Charities/Applying-for-other-registrations/Apply-for-GST,-PAYG,-business-name-and-AUSkey/#IndirectTaxZone

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).


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


https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Wine-equalisation-tax-(WET)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Wine-equalisation-tax-(WET)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Luxury-car-tax-(LCT)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Luxury-car-tax-(LCT)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Fuel-tax-credits/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Fuel-tax-credits/

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.


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.


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.


https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Fringe-benefits-tax-(FBT)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Fringe-benefits-tax-(FBT)/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Pay-as-you-go-(PAYG)-withholding/

https://www.ato.gov.au/Business/Registration/Work-out-which-registrations-you-need/Taxation-registrations/Pay-as-you-go-(PAYG)-withholding/

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/).


https://abr.gov.au/AUSkey/

https://abr.gov.au/AUSkey/Help-and-support/Registering-for-AUSkey-troubleshooting/Associates-eligible-for-an-AUSkey

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.


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/


https://abr.gov.au/General-information/Privacy/Privacy---abr-gov-au-website/

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


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


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


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/






















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 *


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)


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)


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

*


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.


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.


https://abr.gov.au/For-Business%2C-Super-funds---Charities/Applying-for-an-ABN/After-applying-for-an-ABN/Status-of-your-ABN-application/

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:


http://www.ato.gov.au/GSTreportingmethods

https://abr.gov.au/Contact-us/Complaints,-objections-and-appeals/

https://abr.gov.au/Contact-us/Complaints,-objections-and-appeals/

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.





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.


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.


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


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.


http://auspost.com.au/business-solutions/address-matching-approval-system.html

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


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.


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


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


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


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.




AUSkey Registration Optional Optional Optional Optional Not Required

Associates - Organisation Not required

Mandatory if organisation associates. Not required if no organisation associates.




Associates - Information Not required Mandatory Mandatory Mandatory Mandatory





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


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.




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





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)

-


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.


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



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


ABNREG29ABNREG30

70429 Country is mandatory.UI Validation




http://asic.gov.au/for-business/starting-a-company/how-to-start-a-company/australian-company-numbers/australian-company-number-digit-check/



# ABR Rule ID


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


ABNREG48ABNREG49ABNREG59ABNREG60ABNREG68ABNREG69ABNREG97ABNREG98ABNREG113ABNREG114

28763 Address Lines 1 & 2 should not contain numerics only, there must be at least one non-numeric character.

UI Validation



28764 Address Lines 1 & 2 should not contain the text "as above"

UI Validation



28772 For Australian addresses, the postcode must be 4 numerics

UI Validation


ABNREG51ABNREG62ABNREG71ABNREG100ABNREG116

28773 Applicants postcode is mandatory for all Australian addresses

UI Validation



28775 Applicants state is compulsory for Australian GEO addresses (ie where

UI Validation


ABNREG52ABNREG63ABNREG72


# ABR Rule ID


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



28778 Applicants suburb is mandatory for Australian addresses

UI Validation



28780 Suburb must not contain only numerics

UI Validation



28781 Suburb must not contain repeated (or more) contiguous alphanumeric or special characters. Examples of fails "++++" , "aAAa"

UI Validation



28889 The Business Start Date cannot be left blank a date must be provided.


G.EM11804

ABNREG46

33333 The start date of an ABN cannot be prior to 1 Nov 1999.

UI Validation


ABNREG46

52007 The Business Start Date cannot be more than 6 months into the future.

UI Validation


ABNREG46

30203 The TFN only application is not available to Individuals.


G.EM12331

ABNREG19

30305 The valid values for Owned Controlled By Government are Yes or No. It cannot be blank

UI Validation


ABNREG42

30273 Valid answers for Income Tax Exempt Organisation are ‘'Yes'’ or ‘'No'’ it cannot be blank.

UI Validation


ABNREG22

30342 Valid values for Resident of Australia are "yes" or "no", it cannot have both

UI Validation


ABNREG28


# ABR Rule ID


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


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


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


ABNREG51

28779 Suburb must contain only valid characters: 0-9, A-Z, a-z, Space and & ' ( ) , - . / "

UI Validation


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


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


ABNREG59ABNREG60

28816 Main business address postcodes cannot be 2001, 3001, 4001 if country is Australia.

UI Validation


ABNREG51

28894 Date of birth cannot be a future date.

UI Validation


ABNREG34ABNREG89


# ABR Rule ID


Related Field

28895 Date of Birth is mandatory for Individual Applicants

UI Validation


ABNREG34ABNREG89

50016 Date cannot be earlier than 01/01/1900

UI Validation


ABNREG34ABNREG89

28940 Email address must contain a dot (.).

UI Validation



28941 The email address must contain an @ symbol.

UI Validation



28942 Email address must not contain adjacent dots.

UI Validation



28944 The email address must not contain more than one @ symbol.

UI Validation



28947 Email address must not have a dot as the leading character.

UI Validation



28948 The email address must not have a dot as the trailing character.

UI Validation



28949 Email address must not have a dot character adjacent to the @ symbol.

UI Validation



28950 Email address must not have a leading or embedded space (or spaces).

UI Validation



28951 Email address must not have an @ symbol as the leading character.

UI Validation



28952 The email address must not have an @ symbol as the trailing character.

UI Validation



54857 The email address must contain only valid characters. Valid characters are 0-9, A-Z, a-z and - . @ _

UI Validation



39943 Email address must be in the following format:

UI Validation UI




# ABR Rule ID


Related Field

<name>@<domain>.<extension(s)>

Validation ABNREG83

70381 An e-mail address must be between 5 and 200 characters in length.

UI Validation



54861 Emaill address is mandatory

UI Validation



29072

70385

Family name for an Individual Applicant is mandatory.

UI Validation



29074 Family name must only contain valid characters: 0-9, A-Z, a-z and Space ' - ,


G.EM10801


29076 Family name must not contain repeated (four or more) contiguous alphanumeric characters.

UI Validation



29077 Family name should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks.

UI Validation



29079 Given name must only contain valid characters: 0-9, A-Z, a-z and Space ' -


G.EM10803


29080 Given name must not contain only numerics, there must be at least one alpha character.

UI Validation



29081 Given name should not contain repeated (four or more) contiguous alphanumeric characters.

UI Validation



29082 Given name should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks.

UI Validation



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


ABNREG31


# ABR Rule ID


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


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


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


ABNREG31


# ABR Rule ID


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


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


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


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


ABNREG31

29088 Organisation (Non-Individual Legal) names should not contain only numeric characters.

UI Validation


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


ABNREG31

70129 For organisation types that MAY have an ACN and where the ASIC call was NOT successful –

UI Validation


ABNREG31


# ABR Rule ID


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


ABNREG31

29093 Other given name should not be filled in, where First Given name is blank.

UI Validation


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



29095 Other given names should not contain only numerics, there must be at least one alpha character.

UI Validation



29096 Other given names should not contain repeated (four or more) contiguous alphanumeric characters.

UI Validation



29097 Other given names should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks (!)

UI Validation



29105 Valid answers for Non-Profit Organisation are ‘'Yes’' or ‘'No'’, it cannot have both selected or be left blank.

UI Validation


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


ABNREG95ABNREG110


# ABR Rule ID


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


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


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


ABNREG95ABNREG110

29347 An associate must have a Position Held selected.


G.EM12821

ABNREG95ABNREG110

29603 TFNs must be 9 numerics (individual) or 8 or 9 numerics (non-individuals).

UI Validation



29667 Valid format for a date is DDMMCCYY and must contain numerics and no

UI Validation


ABNREG34ABNREG45


# ABR Rule ID


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.


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.


G.EM13317

ABNREG96ABNREG111

29701 If Preferred Language is "Other", then a language must be specified in the "Please Specify" section

UI Validation


ABNREG78

29703 Tax applicant type for ABN application is mandatory

UI Validation


ABNREG7

29704 If the applicant indicates they have a TFN, then they cannot apply for a TFN.

UI Validation


ABNREG16ABNREG19

29705 The field "Do you have a TFN" [TFNExistIndicator] is mandatory


G.EM22536

ABNREG16

29708 The Date of declaration is UI CMN.ATO.ABNRE ABNREG18


# ABR Rule ID


Related Field

56015 mandatory. ValidationG.EM46183

1ABNREG189

29709 The Date of Declaration must not be a future date.

UI Validation


ABNREG181ABNREG189

29710 The Declaration Name cannot be numerics only.

UI Validation


ABNREG178ABNREG185

29712 The Declaration Name cannot be left blank, it must be provided.

UI Validation


ABNREG178ABNREG185

29715 The Declaration Name must not contain invalid characters. Valid characters are 0-9, A-Z, a-z, Space and & ' ()*+,-./

UI Validation


ABNREG178ABNREG185

29716 The Declaration Name should not contain repeated (four or more) contiguous alpha characters.

UI Validation


ABNREG178ABNREG185

29718 The Declaration Name should not contain repeated (two or more) contiguous hyphens (-), apostrophes (') or spaces ( ) or punctuation marks (& ( ) * + , . /)

UI Validation


ABNREG178ABNREG185

29720 The Declaration Position Held cannot be left blank, it must be provided.

UI Validation


ABNREG179ABNREG186

29721 The Declaration Position Held must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and & ' ( ) * + , - . /

UI Validation


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


ABNREG78


# ABR Rule ID


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


ABNREG96ABNREG111

39720 When an associate doesn't provide a TFN then the associates suburb is mandatory for all Australian associates addresses

UI Validation


ABNREG115ABNREG99

39724 When an associate doesn't provide a TFN then the associates state is compulsory for Australian associates GEO addresses

UI Validation


ABNREG117ABNREG101

39725 When an associate doesn't provide a TFN then the associates postcode is mandatory for all Australian associates addresses

UI Validation


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


ABNREG111

29769 If the organisation type is Pooled Superannuation Trust, then they must be a resident of Australia.

UI Validation


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


ABNREG95

29771 For superannuation entities, an Individual Associate cannot have Trustee position held if Corporate Trustee also provided.

UI Validation


ABNREG95


# ABR Rule ID


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


ABNREG8

29803 Gender is a mandatory field for associate individuals of a superannuation fund.

UI Validation


ABNREG94

2981471336

A Super Fund, Trust, cannot have the phrase Exec, Executor, Executrix or The Exec in the legal name.

On SubmitUI Validation


ABNREG31

331637013671372

An applicant that is an Organisation (i.e. not an individual) must provide a legal name.

UI Validation


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



8


# ABR Rule ID


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



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


ABNREG96ABNREG111

29862

70380

If the area code is provided then the number must also be provided.

UI Validation


ABNREG217

ABNREG218

ABNREG82


# ABR Rule ID


Related Field

ABNREG84

29863 If the number is provided then the area code must also be provided.

UI Validation



29867 Associated organisation name must be entered

UI Validation


ABNREG108

29888 An authorised contact person cannot be added twice.


G.EM13332

ABNREG79ABNREG80

29874 The date of commencement, registration or incorporation of the entity must not be a future date.

UI validation


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


ABNREG29ABNREG30

29911 A Self-Managed Superannuation Fund entity must have at least one corporate trustee or at least two individual trustees.

UI Validation


ABNREG95ABNREG110

29912 At least one of the ‘notice of election’ tick boxes should be checked.

UI Validation


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


ABNREG127

29915 Date of election is UI CMN.ATO.ABNRE ABNREG12


# ABR Rule ID


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


ABNREG127

33466 The ‘corporations power’ election cannot be selected where there are individual trustees.

UI Validation


ABNREG126

29918 Associated organisations of superannuation funds must provide an ACN/ARBN.

UI Validation


ABNREG106

29920 Superannuation funds may not apply for TFN only.

UI Validation


ABNREG18ABNREG19

29924 ‘Type of fund’ must be completed where organisation type is ‘APRA regulated super fund’.

UI Validation


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


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


ABNREG133


# ABR Rule ID


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.



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



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



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



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


ABNREG129

ABNREG130

ABNREG131

ABNREG137

ABNREG138


# ABR Rule ID


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


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


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


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


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


ABNREG95ABNREG110

29946 If a Self Managed Superannuation Fund has individual trustees and has

UI Validation


ABNREG95ABNREG110


# ABR Rule ID


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


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


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


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



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


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



29953 A Self Managed Superannuation Fund with a corporate trustee must have at least one director of a corporate trustee

UI Validation


ABNREG95ABNREG110


# ABR Rule ID


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


ABNREG95ABNREG110

29955 For Self Managed Superannuation Funds, Member may not be an individual trustee if less than 18 years old

UI Validation


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


ABNREG95

29957 For Self Managed Superannuation Funds, Legal Representative must be Yes if fund has a member less than 18 years old

UI Validation


ABNREG119

29958 Self Managed Superannuation Fund’s must provide a response to the Legal Representative question.

UI Validation


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


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


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


ABNREG119


# ABR Rule ID


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


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


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


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


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


ABNREG124

30511 Conditional mandatory rule:The question "Is this the entity's first time providing personal services in

UI Validation


ABNREG125


# ABR Rule ID


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


ABNREG25


# ABR Rule ID


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.


G.EM11320


33192 The field 'Do you have an ABN?' is mandatory

UI Validation


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


ABNREG112ABNREG11

1

33339 The expected activity end date cannot be more than 6 months into the future from the current date.

UI Validation


ABNREG45

47834 The expected activity end date cannot be a date more than 3 months past the business start date.

UI Validation


ABNREG45ABNREG46

33340 The expected activity end date cannot be prior to the business start date.


G.EM11806

ABNREG45

33350 Does the applicant operate an Agricultural Property?' cannot be left blank


G.EM12859

ABNREG41

33365 For each authorised contact, one of either business telephone number, after hours

UI Validation


ABNREG220


# ABR Rule ID


Related Field

telephone number, or mobile telephone number must be provided.

33371 Telephone number should contain between 8 and 15 characters

UI Validation


ABNREG58ABNREG77ABNREG82ABNREG81ABNREG84ABNREG85ABNREG105

33372 Telephone Number can only contain numerics

UI Validation


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


ABNREG213

38301 Authorised contact must have a Position Held entered, it cannot be left blank.

UI Validation


ABNREG88

39370 Family name for an Associated Individual is mandatory.


G.EM10801


55602 Family name must contain at least one alpha character (ie A-Z, a-z)


G.EM46197

ABNREG35ABNREG90

39373 Family name for an authorised contact is mandatory.


G.EM10801


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


ABNREG100ABNREG116


# ABR Rule ID


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.


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


ABNREG17

47986 ABN field cannot start with a zero.

UI Validation



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


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


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


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


ABNREG8


# ABR Rule ID


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


ABNREG31

7021671713

User should provide one of either telephone number or email address for each business location.

UI Validation


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


ABNREG100ABNREG116


# ABR Rule ID


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


ABNREG182ABNREG190

39718 When an associate doesn't provide a TFN then the associates (individual or organisation) address line 1 is compulsory.

UI Validation


ABNREG97ABNREG113

53426 The organisation must provide an ASIC number.


G.EM11502

ABNREG29

70770 “Does the entity have more than one business location in Australia?" question is mandatory

UI Validation


ABNREG47

71132 Business activity is a mandatory field.

UI Validation


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


ABNREG95ABNREG110

71385 If the applicant has an ABN record already existing, the ABN application will suspend for manual intervention.

UI Validation


ABNREG17

71711 Email address is unknown therefore it has not been validated.


G.EM71714

ABNREG55ABNREG56

71712 Australian mobile telephone number provided will not be able to receive calls or SMS.

UI Validation


ABNREG58

71765 Email address is invalid UI Validation


ABNREG55ABNREG56

71766 Australian mobile telephone number is invalid.


G.EM71767

ABNREG58

71911 The API Reference ID provided is not valid

UI Validation


ABNREG1

71912 The tax applicant type and organisation type should have a valid relationship as defined in Appendix A

UI Validation


ABNREG7ABNREG8

71913 The Entitlement Start question ID is invalid

UI Validation


ABNREG10

71914 The entitlement questionnaire provided is invalid

UI Validation




# ABR Rule ID


Related FieldABNREG11ABNREG12ABNREG13

71915 The Entitlement outcome is invalid

UI Validation


ABNREG14

71920 The organisation type is not permitted to have associates according to the CodeAssociateRequirements code table

UI Validation


ABNREG8

71922 The request does not contain associate details although at least one associate must be provided for the organisation type.

UI Validation


Associate Details

71933 The RegStrikeCnt has exceeded the allowable number of registration attempts.

UI Validation


ABNREG1

71935 Australian addresses must include a valid State code.

UI Validation



71989 MainActivityDescriptionID must match a BusinessIndustryCd in the CodeBusinessActivityTerm codes table

UI validation


ABNREG44

72005 Requestor Reference Identifier must contain alphanumeric characters only

UI validation


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


ABNREG19

72117 The minimum POI counter value must be greater than 0 (zero).


ABNREG195

72119 POI fail counter for main party is greater than max counter.


ABNREG195

71931 Existing APIReferenceId or Requester Reference ID found within the ABR

UI validation CMN.ATO.ABNREG.EM71932

ABNREG1ABNREG6


# ABR Rule ID


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


ABNREG102ABNREG118

29922 ''Type of Fund'' may only be completed where ''Organisation Type'' is APRA Regulated Super Fund.

UI validation


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


ABNREG18ABNREG19

48020 The number of characters in a free text field cannot exceed the allowed Character Max Length

UI validation


ABNREG105

70027 ACN number was found to not to be registered on the ASIC database.


ABNREG29

70028 ASIC real time check and the ACN was found.


ABNREG17ABNREG31

70029 ACN was found and is registered, then update the Name field


ABNREG31

70116 ACN not found on ASIC database


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:




# ABR Rule ID


Related Field

[email protected]@[email protected]

70008 ACN not found on ASIC database.


ABNREG29

70009 ACN not registered. UI validation CMN.ATO.ABNREG.EM20534

ABNREG29

70053 ASIC real time check not available


ABNREG31

70060 ACN not found on ASIC database


ABNREG31

53964 The date of declaration must not be earlier than 01/01/1900


33217 Government entities may not apply for TFN only


ABNREG19

71365 ABN of the associated organisation not found on ABR database


ABNREG109

71366 ABN of the associated organisation not active


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


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


ABNREG108

70449 If telephone number is provided, then a valid phone type should be selected.

UI validation


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


# ABR Rule ID


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


ABNREG1

72257 Only SMSF Individual Trustee Disclosure declaration questions can be supplied for Individual


Super information


# ABR Rule ID


Related Field

associates.

72259 Only SMSF Corporate Trustee Disclosure declaration questions can be supplied for Non-Individual associates.

UI validation


Super information

47961 Field cannot be blank after "The trustee for '


ABNREG31

72124 "Agriculture Activity" Indicator must be provided.


ABNREG41

70734

70736

'The address you entered could not be verified.

UI validation


ABNREG102ABNREG118

70831 'We may need to contact you for further information about this associate before issuing an ABN.

UI validation


ABNREG195

72261 Associates cannot have multiple identical positions held.

UI validation


ABNREG95ABNREG110

72162 "Telephone Area Code" field must be provided.


ABNREG221

72164 "Telephone Number" field must be provided.


ABNREG105

71377 If POI fail counter for main party is > Max counter then raise exception


ABNREG195

71798 First given name is mandatory for an individual applicant is not entitled to an ABN.Refer to section 15.2

UI validation


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


ABNREG31

72391 Main Activity ID must be provided for ABN/TFN applications.

UI validation



Rule type: On submit


# ABR Rule ID


Related Field

29089 Organisation Name (Individual and Non-Individual legal names) should not contain repeated (four or more) contiguous alphanumeric characters.

On Submit


ABNREG31

29090

71334

Organisation Name (Non-Individual Legal) should not contain the phrase P/L in any upper or lower case combination.

On Submit


ABNREG31

29091 Organisation (Non-Individual Legal) name should not contain the text 'as above'.

On Submit


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


ABNREG106ABNREG111

29954 Only a Self Managed Superannuation Fund may have directors of corporate trustees

On Submit


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


# ABR Rule ID


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:



Other Incorporated Entity

Co-Operative

On Submit


ABNREG111

70830 If POI fail counter is <= Max counter, and service result contains exceptions visible to internal staff only

On Submit


ABNREG195

28759 A quoted ACN/ARBN number for the applicant must exist on the ASIC database.

On Submit


ABNREG29ABNREG30

71169 The business industry code must not map to the ‘non standard code’ CodeIndustryClassification (9999)

On submit


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


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


# ABR Rule ID


Related Field



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


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


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


ABNREG209

29729 The Account Name must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and " & ' ( ) - / : ; ? [ \ ] ` { | } UI validation


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


ABNREG210

29732 The BSB is mandatory if either the Account name or Account Number has been provided. UI validation


ABNREG209

29758 The BSB code must be 6 UI validation CMN.ATO.ABNRE ABNREG20


# ABR Rule ID


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


ABNREG210

29798 A Limited Partnership that has an ACN must have at least two directors and one public officer as individual associates.

UI Validation



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


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


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



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.


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


15.3.3 FTC Registration


# ABR Rule ID


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.


# ABR Rule ID


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


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


zero (0).

72000 Values for LCT activity and WET beverage type percentages must be DECIMAL (7,0)



72219 Values for LCT activity must not add up to more than 100%.



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


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



"Retailer" – then the "Retail Activity Percent" field cannot be blank.

15.3.5 WET Registration


# ABR Rule ID


71994 For WET registration, ApplyforGST must = True


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)



72027 If the entity is registering for WET, then the WET registration date is mandatory.


72233 The WET start date cannot be prior to the GST active start date or the WET commencement date.



# ABR Rule ID


72243 The WET start date cannot be more than 4 years prior to today’s date.


72245 The WET start date cannot be greater than 6 months into the future.


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.


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


15.3.6 PAYGW Registration


# ABR Rule ID


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


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.


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


15.3.7 FBT Registration

Note: these rules all occur on submit.

# ABR Rule ID


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


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


ABNREG103

72205 If more than one associate has “AUSkeyApplicationIndicator” selected as “Y” in the abnreg.lodge request, an exception will be returned.

UI validation


ABNREG103

72037 Eligible associate types for AUSkey applications


ABNREG103

72035 TFN is mandatory for individual if applying for AUSkey


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


* 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 "!", "#", "$", "%", "&", " ' ", "*", "+", "-",


ABNREG104


"/", "=", "?", "^", "_", "`", "{", "|", "}", "~"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


ABNREG104

48908 AUSkey – technical failure in sending AUSkey application to AUSkey system

On submit CMN.ATO.ABNREG.EM46047

ABNREG103


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


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.


AUSKEY10


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.


AUSKEY11

48855 Mandatory element: AUSkey 'Your email address" must be completed


AUSKEY10

48908 AUSkey – technical failure in sending AUSkey application to AUSkey system


29708 Date of declaration is mandatory.


AUSKEY15

29709 The date of declaration must be entered and it must not be a future date.


AUSKEY15

29720 The Declaration Position Held cannot be left blank, it must be provided.


AUSKEY14

29721 The Declaration Position Held must contain only valid characters.Valid characters are 0-9, A-Z, a-z, Space and & ' ( ) *


AUSKEY14


+ , - . /

50016 The date of birth must not be earlier than 01/01/1900


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.


AUSKEY22

72164 "Telephone Number" field must be provided.


AUSKEY11

72033 ABN status must be ‘Active’.


AUSKEY12

33371 Telephone number should contain between 8 and 15 characters


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.


If fields defined as strings are too long then set error


If fields defined as numeric are too long then set error.


If fields defined as numeric contain multiple decimal points then set error.


If fields defined as numeric contain invalid characters then set error.


If fields defined as numeric contains too many integer digits then set error.



If fields defined as an integer contains a decimal point then set error.


If fields defined as numeric contains too many decimal points then set error.


If fields defined as numeric has no digits then set error.


If the sign for a field defined as a numeric is not the first character, then set error.


If field content must adhere to a set of code values and is not one of these values, then set error.


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.


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


ABNREGTAXADD2

6 Either a valid ABN or TFN must be provided


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.


ABNREGTAXADD63

8 The entity’s legal name as it appears in the ABR must be provided.


ABNREGTAXADD3ABNREGTAXADD64ABNREGTAXADD5ABNREGTAXADD6ABNREGTAXADD130

10, 15 For business or postal address, either Address line 1 or Address line 2 must be provided. If both are


ABNREGTAXADD65ABNREGTAXADD66ABNREGTAXADD71ABNREGTAXADD72


blank then set error.189 If the submitting agent

is not an existing agent for this client on any level, then set error.


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.


ABNREGTAXADD87

15.5.3 Contact data validation

# ATORule ID


3.1 If Address Line 2, Suburb/town/locality, State or Postcode are provided, then Address Line 1 is mandatory.



15.5.4 PAYG withholding Registration

# ATORule ID


37 If the entity already has an active PAYG withholding role, then set the error.


NA

38 If the entity already has an active PAYG withholding role under the branch account number, then set error.


NA

39 If the entity is registering for PAYG withholding, the commencement date must be provided.


ABNREGTAXADD21

40 The entity must advise how many employees it estimates it will pay.


ABNREGTAXADD24

41 The entity must advise CMN.ATO. ABNREGTAXADD25


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


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.


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.


ABNREGTAXADD28

45 The entity must advise the main industry it operates in.


ABNREGTAXADD29

46 The entity must describe the main activity from which it derives the majority of its income.


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


15.5.5 GST Registration

# ATORule ID


23 If the entity already has an active GST role then set error.


NA

24 If entity already has an active GST role under the account branch account number then set error.


NA

25 A date of registration for GST is to be provided.


ABNREGTAXADD12

26 An entity registering for GST must select a GST turnover range from then valid options.


ABNREGTAXADD13

27 The entity must provide how often it will lodge its activity statements.


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.


ABNREGTAXADD15

29 An entity must advise if it imports goods into Australia. If not provided then set error.


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


$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


32 The entity must provide the date from which entity is eligible for FTC


ABNREGTAXADD17

33 Date of eligibility for FTC cannot be before their GST registration date or FTC commencement date (1 July 2006)


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.


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


Roads

15.5.7 LCT Registration

# ATORule ID


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


ABNREGTAXADD32

51 The entity must provide the date they did or will become involved in luxury car manufacture, wholesale, import or retail


ABNREGTAXADD32

52 The entity must select at least one activity type it uses in its business activities


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.



57 The total percentage of all the LCT activity types must be greater than zero and cannot be greater than 100%”



58 The entity must estimate its annual luxury car tax liability from the valid values


ABNREGTAXADD38

LCT liability on every Activity Statement indicator must be

ABNREGTAXADD39


provided.

15.5.8 WET Registration

# ATORule ID


62 “Date entity is eligible for WET cannot be prior to GST registration date or WET commencement date”


ABNREGTAXADD40

“Date entity involved in manufacture, wholesale, import or export of alcoholic beverages required”


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.



66 The total percentage of all the product groups cannot be greater than 100%



An active WET role already exists for the entity


NA

At least one activity type must be selected


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


15.5.9 FBT Registration

# ATORule ID


184 If Bank details are provided, then all details must be provided – BSB, Account Number, Account Name


ABNREGTAXADD108ABNREGTAXADD109ABNREGTAXADD110

Client FBT start date missing


ABNREGTAXADD94

Invalid Account sequence number


ABNREGTAXADD93

Role already exists in ICP for a new registrant


NA

15.6 REGISTRATION STATUS

# ABR Rule ID


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.


ABNREGSTS4

72006 Requestor Reference Identifier must be only 10 characters in length.


ABNREGSTS4

72056 Provided ApplicationReferenceNumber and RequestorReferenceID must match same ABN in ApplicationStatus table


ABNREGSTS9ABNREGSTS4


15.7 HELP CONTENT

# ABR Rule ID

Rules Related exception number

15.8 GET BUSINESS REGISTRATION DETAILS

# ABR Rule ID


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.


NA

70516 The service has encountered an error and is unable to progress.


NA

15.9 GET ENTITLEMENT QUESTIONNAIRE

# ABR Rule ID


71911 The API Reference ID provided is not valid

CMN.ATO.ABNREGENT.EM71918

ABNREGENT1


71912 The tax applicant type and organisation type should have a valid relationship as per Appendix A.

CMN.ATO.ABNREGENT.EM71919

ABNREGENT6ABNREGENT7


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


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


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.


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.


http://oxforddictionaries.com/words/common-misspellings

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


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


http://wikipedia.org/wiki/Jaro-Winkler_distance

http://wikipedia.org/wiki/Levenshtein_distance

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.


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



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



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


Org Type Code



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


Org Type Code



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


Investment (DIT)

Closely Held Trust

Trustee 1 99999 0 9999

92993129794

Trust Beneficiary

1 99999 0 9999

9

072


Services Management

(DST)

Trustee 1 99999 0 9999

9

2993129794

072


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


Org Type Code



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


9

120Limited

Partnership (LPT)

Corporate Limited

Partnership

Partner 0 99999 0 9999

9

Director 0 99999 0 9999

9


9

145Other

Incorporated Entity (OIE)

Company Secretary

0 99999 0 0

29260


Office Bearer of a

club/association

0 99999 0 0


027

Australian Private

Company (PRV)

Company Shareholder

0 99999 0 9999

971214

Company Secretary

0 99999 0 0



032

Australian Public

Company (PUB)

Company Secretary

0 99999 0 0



032 Australian Public

Unlisted Public

Company Secretary

0 99999 0 0


Org Type Code



Min Assoc Coun

t

Max Assoc Coun

t

Min Assoc Org

Count

Max Assoc Org

Count

Business rules to

be applied

Company (PUB) Company



Company Shareholder

1 99999 0 9999

9

032

Australian Public

Company (PUB)

Limited By Guarantee

Company Secretary

0 99999 0 0



205 Strata-title (STR)


Office Bearer of a

club/association

0 99999 0 0


156Other

Unincorporated Entity (UIE)

Office Bearer of a

club/association

0 99999 0 0

29341


045 Co-operative (COP)

Director 0 99999 0 0 29208

Office Bearer of a

club/association

0 99999 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


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.


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:


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.


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.


mailto:[email protected]

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


ABNREG4 Call Device Type Text


ABNREG5 Type of Operating System


ABNREG6 Requester Reference ID


POI Counters

ABNREG195 Verification Request Count


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


Field Report Label

Applic’n type

URL

ABNREG15 Is Entitled No help is required for this elementEntitlement

EntitlementQuestion

ABNREG11 Question Identifier


ABNREG12 Option Identifier


EntitlementNextQuestion

ABNREG13 Next question identifier


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


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\


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


ABNREG50 Business Country


ABNREG51 Business Postcode


ABNREG52 Business State \Business_Address_Details\Main_business_address\3542000

ABNREG53 Business Suburb Town Locality


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


ABNREG58 Telephone Number


Postal Address DetailsABNREG59 Postal Address

Line1TFN only

\Postal_Address_Details\Postal_address\3541800

ABN \Postal_Address_Details\Postal_address\3498800ABNREG60 Postal Address

Line2TFN only


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



Field Report Label

Applic’n type

URL

ABN \Postal_Address_Details\Postal_address\3498800ABNREG63 Postal State TFN


ABN \Postal_Address_Details\Postal_address\3498800ABNREG64 Postal Suburb

Town LocalityTFN only


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



ABNREG77 Additional Business Telephone Number


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


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


ABNREG80 Contact Family Name

TFN only

\Contact_Details\Authorised_contact_name\3549600


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



BusinessHoursContactTelephoneABNREG200 Business Hours

Contact Telephone Area Code

TFN only



ABNREG82 Business Hours Contact Telephone Number

TFN only



ABNREG83 Contact Email Address

TFN only

\Contact_Details\Email_address\3614400

ABN \Contact_Details\Email_address\3524600

ABNREG204 Contact Facsimile Area Code

TFN only



ABNREG84 Contact Facsimile Number

TFN only



ABNREG85 Contact Mobile Number

TFN only




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


ABNREG92 Associate Other Given Names


ABNREG93 Associate Title \Registration_Associate_Add\Associate_individual_name_group\7067200

ABNREG94 Associate Gender


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


Field Report Label

Applic’n type

URL

IndicatorABNREG104 Email Address No help yet availableABNREG205 Telephone

Country CodeNo help yet available


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


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


ABNREG131 Receiver Appointed Indicator


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


Field Report Label

Applic’n type

URL

ABNREG135 Trustees Convicted of Offense Indicator


ABNREG136 Trustees Disqualified By Australian Prudential Regulation Authority


ABNREG137 Company Being Wound Up Indicator


ABNREG138 Company Under Official Management Indicator


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


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


ABNREG154 Luxury Car Tax Effective Date


ABNREG155 Manufacturing Percent


ABNREG156 Wholesale Percent


ABNREG157 Importing Percent


ABNREG158 Retailing Percent \TaxRole\Question_LCT\7168006ABNREG159 Luxury Car Tax

on every activity Statement


Wine Equalisation TaxABNREG160 Manufacturing

Wine Equalisation Tax Activity

\TaxRole\Question_WET\7168008

ABNREG161 Wholesale Wine Equalisation Tax Activity


ABNREG162 Importing Wine Equalisation Tax Activity


ABNREG163 Exporter Wine Equalisation Tax Activity


ABNREG164 Indirect Marketer Retailer Wine Equalisation Tax Activity


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



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


ABN (Individual Sole trader


ABN (non-



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


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


ABN (non-individual)


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


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


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


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.


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


ATO Bus Reg 2016 Business Implementation Guide v2.2 Web view . SWD. ... (includes request for...

Documents

Transcript of ATO Bus Reg 2016 Business Implementation Guide v2.2 Web view . SWD. ... (includes request for...