Definition
A unique identifier allocated to an individual, association, or other legal or administrative unit for the purposes of identification in dealings with the Australian Government, or for other Commonwealth purposes, in particular with respect to taxation laws.
Components
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Data Element Concept (this item)Entity—Australian business number (ABN)
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Object ClassEntity
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PropertyAustralian business number (ABN)
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Conceptual DomainNone
References
Australian Taxation Office 2006. The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number. Australian Taxation Office, Canberra. Viewed 21 February 2011,
http://law.ato.gov.au/atolaw/view.htm?Docid=MXR%2FMT20061%2
FNAT%2FATO%2F00001
Australasian Legal Information Institute 1999. A new tax system (goods and services tax) ACT 1999. A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999. Australasian Legal Information Institute, NSW. Viewed 21 February 2011,
http://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/
This content Based on Australian Institute of Health and Welfare material. Attribution provided as required under the AIHW CC-BY licence.
Related content
| Relation | Count |
|---|---|
| Data Elements implementing this Data Element Concept | 1 |