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Definition

A unique identifier allocated to an entity for the purposes of identification in dealings with the Australian Government, or for other Commonwealth purposes, in particular with respect to taxation laws.

Comments

Origin:
LexisNexis Butterworths 2002. Business and Law Dictionary. Australia: LexisNexis Butterworths Australia

References

Australian Taxation Office, 2010. ABN specific questions. Australian Taxation Office, Canberra. Viewed 18 February 2011,

http://www.abr.business.gov.au/
(kw4prb55dzkowt55asotjoq0)/
content.aspx?page=FAQabn#WhatIs

Australian Taxation Office, 2010. ABN Essentials. Australian Taxation Office, Canberra. Viewed 18 February 2011,

http://www.ato.gov.au/businesses/
pathway.asp?pc=001/003/021/001


This content Based on Australian Institute of Health and Welfare material. Attribution provided as required under the AIHW CC-BY licence.

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Data Element Concepts implementing this Property 1