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What is the Australian Business Number (ABN)?
The Australian Business Number (ABN) is a unique 11 digit identifier that makes it easier for businesses and all levels of government to interact.
When will you use your ABN?
Examples of when you may need to use your ABN include:
when dealing with the Tax Office (the ABN is quoted as a reference)
in the future, when dealing with other government agencies subsection 3 (1) New Tax System (Australian Business Number) Act 1999
so that other businesses will not withhold tax at the top marginal rate from payments they make, and
when supplying goods and services to other businesses (and other entities carrying on enterprises).
ABN的查询网站：
http://www.abr.business.gov.au/( ... bvui0cz4)/main.aspx
http://www.abnsearch.com.au/
Australian Company Numbers
Benefits of the ACN
Under the Corporations Act 2001, every company in Australia has been issued with a unique, nine-digit number, an Australian Company Number (ACN), which must be shown on a range of documents. The purpose of the ACN is to ensure adequate identification of companies when transacting business. New companies are issued with numbers by the Australian Securities & Investments Commission (ASIC) upon registration.
The ACN is generated using an algorithm with the last digit being a check digit allowing the number to be verified.
Where the ACN must appear
Australian Business Number
Common seal
Where the ACN is not required
Penalties
More company information
Where the ACN must appear
A company's ACN should appear on all of its 'public documents' and 'eligible negotiable instruments' [s.153]. The items on which it should appear include:
all documents required to be lodged with ASIC;
statements of account, including invoices;
receipts (which are not machine-produced);
orders for goods and services;
business letterheads;
official company notices;
cheques, promissory notes and bills of exchange; and
written advertisements making a specific offer which is capable of being accepted (such as by the completion of an order form).
If a company's name appears on two or more pages of a document or instrument, the ACN must be shown on the first of those pages following the company's name.
Where a number of separate companies are listed on a document (eg, a letterhead) the ACN of each should appear and in such a way that makes clear the company to which each ACN relates.
While there are no specific requirements as to how an ACN should appear on a document, it should be clear, easily readable, and obvious as to the company to which it relates.
The ACN should be identified by the words 'Australian Company Number', or by the abbreviations 'ACN' or 'A.C.N.'.
除了ABN和ACN之外，还有两个常用的COMPANY CODE是ARSN (Australian Registerted Scheme Numbers) 和 ARBN (Australian Registered Body Numbers）.
以上的四个CODE在查询公司信息的时候非常有用。
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发表于 2007-3-24 02:00:00
