(1) * You are entitled to have an Australian Business Number ( * ABN) if:
(a) you are * carrying on an * enterprise in * Australia; or
(b) in the course or furtherance of carrying on an enterprise, you make * supplies that are * connected with the indirect tax zone.
Corporations Act companies
(2) A * Corporations Act company is entitled to have an Australian Business Number ( * ABN).
Limited registration entities
(3) However, a limited registration entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ) is not entitled to an * ABN.