Select registrations Welcome to the Australian Government Business Registration Service. The service combines a number of key government business and tax registration forms in one place including:
Australian Business Number (ABN) Business name Goods and Services Tax (GST)* Australian company Pay as You Go (PAYG) withholding* Fringe Benefits Tax (FBT)* Luxury Car Tax (LCT)* Fuel Tax Credits (FTC)* Wine Equalisation Tax (WET)* *At the moment on the New business section of the Business registration service, you can only apply for the registrations indicated above together with a business or company application.
If you already have an ABN and want to apply for a tax registration, please visit the Apply for tax registrations page.
What does it cost to register? There is no charge to register for tax registrations, but there is a fee for the following:
Business name - For each business name, you can pay $45 for 1 year or $104 for 3 years. See the current list of business name fees on the ASIC website.Australian company - The cost depends on the type of company you register. For example you'll pay $611 to register a proprietary limited company. See the current list of company fees on the ASIC website. Where can I register for a business TFN? If you're applying for an ABN for a partnership, company or trust you'll need a business TFN.
The good news is you don't need to register . The ATO will automatically issue a partnership, company or trust with a TFN (if one doesn't already exist).
Can I register Norfolk Island businesses here? Yes. Norfolk Island businesses can apply here for the following business registrations:
Australian Business Number (ABN) Business name Australian company Pay As You Go (PAYG) withholding Fringe Benefits Tax (FBT) Norfolk Island businesses do not need to register for Goods and Services Tax (GST), Luxury Car Tax (LCT), Fuel Tax Credits (FTC) or Wine Equalisation Tax (WET).
Can I update my details or apply for renewals here? Not at the moment. The Business registration form only accepts new business or tax registrations.
To update or renew your registrations you'll need to refer to the correspondence you receive confirming your registration.
If you can't find your correspondence, visit the following agency websites to:
Can I apply here for state licences or permits? No. You'll still need to find and apply for your business licences and permits on the Australian Business Licence & Information Service (ABLIS) website.
Where do I go for help? If you have a question about the form or how your registrations are progressing, contact business.gov.au on 13 28 46
Australian Business Number (ABN)
An ABN is a unique 11 digit number that identifies your business to the public, the Australian Taxation Office (ATO) and other government agencies.
Applying for an ABN is free, but not everyone is entitled to one.
Why should I have an ABN?
If you're running a business, you may need an ABN. Having an ABN means you can:
confirm your business identity to others when ordering and invoicing
avoid having business clients withhold a percentage of any payments they make to you
register a business name
register a '.com.au', '.net.au', or '.org.au' domain name. You also need to have an ABN if you register for Goods and Services Tax (GST).
You don't need an ABN if the business is a joint venture (where the partners have their own ABNs).
Do I also need a business TFN?
If you're applying for an ABN for a partnership, company or trust, you'll need a business TFN.
The good news is you don't need to register . The ATO will automatically issue the partnership, company or trust with a TFN (if one doesn't already exist).
Can I use my old ABN?
You can reuse a previous ABN if the old business had the same entity type as the new one.
Please note: If the entity types are different, you'll be issued with a new ABN.
To reuse a previous ABN, first apply for a new ABN here on the Business registration service. Once this application is successful, the Australian Business Registrar can then issue you with your old ABN.
Find out more
See the Australian Business Register's Applying for an ABN page for more details.
Business name
A business name is a name or title under which a person, or other legal entity, carries on business. It also helps customers and other businesses find, identify and connect with your business.
You need to register a business name if you conduct business under a name other than your own.
Discover more about business names and when to register one on the Australian Securities & Investments Commission (ASIC) website.
Registering a business name
When you register a business name, you register it nationally with ASIC. This means you can operate your business in any state or territory in Australia.
See the things you need to consider before registering a business name on the ASIC website.
Protecting your business name
Registering a business name doesn't stop others from using it! Before you register a business name, consider these steps:
Check existing names : Search to see if the business name is available using our Business name check .Check existing trade marks: Make sure you're not infringing on someone else's intellectual property (IP). Visit the IP Australia website to find out about searching for trade marks in Australia and overseas.Register a web address: If you want to use your proposed business name as part of your web address, see our information on registering a business website .Apply for a trade mark: To protect your business name, apply for a trade mark on the IP Australia website.Find out more about what is a business name and the difference between a business name, trade mark, company name and domain name on the ASIC website.
Visit the IP Australia website for details on how to protect your name and other brands.
Renewing your business name
You need to renew your business name regularly. You can pay yearly or every three years. See the business name renewal fees on the ASIC website.
The Business Registration Service does not currently process business name renewals. See the different options available for renewing your business name on the ASIC website.
Australian company
A company is a type of business structure. When you set up a company, you create a legal entity that's separate from you. To find out more about companies and how they're different from other business structures, read our business structures page.
Company registration
To set up a company, it must be registered under the Corporations Act 2001 .
You can register these types of companies here:
Proprietary limited companies (also known as private companies) - the most common company structure used by small businesses
Public companies limited by shares or guarantee
Public companies with no liability
Special purpose companies (not for profit, home unit/body corporate, superannuation trustee)
To register a private or public company that's unlimited (where the liability of shareholders is unlimited), you need to apply:
To find out more about these application options, see step 6 of steps to register a company on the ASIC website.
Fees
The fees you pay depend on the type of company you're registering. Visit the ASIC website for details of:
Before you register
Before you register a company, you need to:
choose a company name
decide whether your company will be proprietary or public
work out who the directors and shareholders will be
understand your legal obligations as a director and shareholder. To find out more, read company officeholder duties on the ASIC website.
After you register
When registered, the company will:
get a unique Australian Company Number (ACN) and a Certificate of Registration
appear in the company register
be required to complete an annual review and pay an annual review fee each year (see annual statements on the ASIC website)
be required to tell ASIC of changes in company details, usually within 28 days of the change taking place (otherwise, late fees may apply - see changes to your company on the ASIC website).
To find out what company information is available to the public in the company register, go to companies and organisations .
For information about how ASIC handles personal information, read the summary of ASIC's privacy policy .
Goods & Services Tax (GST)
You must register for GST if:
your business has a GST turnover of $75,000 or more
your business charges passengers for taxi services or limousine travel (including ride sharing)
you want to claim Fuel Tax Credits (FTC)
you need to register for Wine Equalisation Tax (WET) or Luxury Car Tax (LCT).
Please note: You must have an Australian Business Number (ABN) in order to register for GST. If you don't already have an ABN, you can use this form to apply for both at the same time.Don't expect to exceed $75,000? You can still volunteer to register for GST.
Registering for GST also allows you to claim credits for any GST included in the price of purchases for your business.
Visit the Australian Taxation Office (ATO) website to:
How GST works
GST is a tax of 10% on most goods and services sold in Australia. Generally, businesses that are registered for GST:
collect GST on the goods and services they sell and forward it to the ATO
claim credits for the GST included in the price of goods and services they buy for their business. What do I need to do?
If you're registered for GST, you'll need to:
work out which goods and services you sell are subject to GST
include GST in the prices you charge for those goods and services
give tax invoices to your customers that include the GST amount
account for GST in your books
put aside the GST you've collected
get tax invoices and claim GST credits for goods and services you buy for your own business
lodge activity statements or annual returns to the ATO
pay GST to the ATO (or get a GST refund). Find out more
Read about how GST works on the ATO website.
Pay As You Go (PAYG) withholding
You must be registered for PAYG withholding before you need to withhold tax amounts from payments such as:
the wage or salary payments you make to employees
payments to directors
payments to businesses that do not quote their ABN to you
royalty, dividend or interest payments to non-residents
investment income payments to Australian residents (if you're an investment body).
You must then forward these tax amounts to the Australian Taxation Office (ATO).
PAYG withholding isn't a tax on your business - it's a tax on your employees' income that you help the ATO to collect.
Check to see if you need to register for PAYG withholding on the ATO website.
What do I need to do?
Being registered for PAYG withholding means you:
work out how much you need to withhold
report PAYG withholding amounts to the ATO
pay PAYG withholding amounts to the ATO when they're due
include PAYG withholding amounts in your employees' pay slips and payment summaries. Find out more
See how PAYG withholding works on the ATO website.
Fringe Benefits Tax (FBT)
As an employer, if you give certain fringe benefits to your employees, you must pay tax on the value of the fringe benefits.
You'll need to register for FBT before you start providing these benefits.
Visit the Australian Taxation Office (ATO) website to:
What do I need to do?
Being registered for FBT means you:
work out how much FBT you have to pay
keep records related to the fringe benefits you provide
report fringe benefits on your employees' payment summaries
report fringe benefits to the ATO
pay the FBT to the ATO. Find out more
Read about FBT for small business on the ATO website.
Luxury Car Tax (LCT)
LCT is a tax on the supply and import of cars that exceed the LCT threshold.
You must register for LCT if you sell or import luxury cars.
To register for LCT you must also be registered for Goods and Services Tax (GST).
Visit the Australian Taxation Office (ATO) website to:
What do I need to do?
Being registered for LCT means you:
work out the LCT payable and include it in the import or sale
account for LCT sales and imports in your books
report and pay LCT to the ATO. Find out more
Go to the ATO website for more about:
Fuel Tax Credits (FTC)
If you register for FTC, you can claim credits for the fuel tax you pay on eligible fuels. The amount of FTC you can claim depends on the type of fuel you use and the business activity you use it in.
To be eligible, you must:
be registered for GST
use eligible fuels in eligible business activities. Visit the Australian Taxation Office (ATO) website to:
What do I need to do?
Being registered for FTC means you:
work out how much you can claim on eligible fuels
keep records of the type and quantity of fuels, when you bought the fuels and how you used them in your business. Find out more
Read more about Fuel Tax Credits on the ATO website.
Wine Equalisation Tax (WET)
You must register for WET and GST if you produce or sell wholesale wines that WET applies to.
WET applies to grape wines, fruit wines, vegetable wines, cider, perry, mead, and sake (where they contain more than 1.15% by volume of ethyl alcohol).
Visit the Australian Taxation Office (ATO) website to:
What is WET?
WET is a tax on the consumption of wine in Australia, and it's usually applied to the last wholesale sale - this is usually the sale to the retailer. You collect the tax to give to the ATO.
What do I need to do?
Being registered for WET means you:
work out which sales are subject to WET
calculate the WET amount
issue tax invoices that show the WET amount
claim any WET credits you may be entitled to (including rebates or refunds)
account for WET amounts in your books
put aside WET you've collected
report and pay WET to the ATO. Find out more
Read more about Wine Equalisation Tax on the ATO website.
