Registration
Australian Business Register (ABR)
The Australian Business Register is the public register, run by the ATO, that holds ABN and GST registration details of Australian businesses and can be searched through ABN Lookup.
The Australian Business Register, known as the ABR, is the database that records ABNs and related details for businesses in Australia. It is administered by the Commissioner of Taxation through the ATO. When you apply for an ABN or register for GST, your details are entered in the ABR, and some of them become public.
The public search tool is called ABN Lookup. Anyone can enter a name or number and see basic details such as whether the ABN is active, the entity name, the type of entity, the state or territory and whether the business is registered for GST. It does not show sensitive details such as a tax file number or personal income. Businesses often use it to check a new supplier or customer.
For your own business, the ABR is where you keep information current. If your contact details, business structure or main activity change, you update the ABR using the ATO's online services or through a registered agent. Failure to update details can cause you to miss important notices and may create doubts about whether you really are who you say you are when suppliers search your ABN.
The ABR is useful for GST purposes in a very practical way. Before you pay a supplier and claim an input tax credit, you want to be sure the supplier is registered for GST and has a valid ABN. If the register shows they are not registered, they are not entitled to charge GST and a tax invoice showing GST would be wrong. The check takes only a minute, so it is worth doing for new or unfamiliar suppliers.
The register also supports compliance across government. It helps the ATO and other agencies identify businesses and reduce fraud. Some information is shared with other government bodies under strict rules. This is separate from the register of company or business names, which is managed by other bodies, so a business name may not be listed in the same way.
A common misunderstanding is that being on the ABR proves a business is reputable. It does not. It only shows that an ABN has been issued and describes certain details. Another mistake is relying on an old copy of the register details instead of checking the live result, since GST status and ABN status can change.
This is general information. For questions about what your business details should show on the register, check with the ATO or a registered tax professional.
Worked example
Hana is about to pay a $3,300 invoice from a new landscaper that shows $300 GST. Before paying, she searches the ABN on ABN Lookup. The register shows the ABN is active and the entity is registered for GST. She is satisfied that the supplier can charge GST and, holding a valid tax invoice, she can claim the $300 credit at label 1B on her BAS.
Practical tips
- Check new suppliers on ABN Lookup before you pay and claim credits, to confirm the ABN is active and GST is registered.
- Keep your own details on the register up to date, including address and structure.
- Do not treat a listing on the register as proof that a business is trustworthy.