Individuals (sole traders) If you are an individual applying for an ABN, you should check your entitlement to register here
You are entitled to an ABN if all of the following statements are true.
・Your activity is carried out in the: ○form of a business ○nature of trade, or ○form of a regular or continuous grant of a lease, licence or interest in property. ・Your activity is carried out in Australia or you make supplies that are connected with Australia. ・You have a reasonable expectation that a profit will be made from your activity.
You are not entitled to an ABN if any of the following statements are true.
・Your activity is carried out as an employee or in connection with earning payment as a company director, office holder or under a labour hire arrangement. [An employee is a person who receives a salary or wage in return for work or services rendered.
You are not considered an employee for ABN registration purposes if you have your own business but also receive a salary or wage from an activity related to your business.]
・Your activity is a private recreational pursuit or hobby. ・Your activity is conducted as a member of a local government body, for example, as an elected member of a city, town or shire council.
今のところ、ここまでとりあえずクリアしていると考えています。 さらに読み進めて、
Is a non-resident entity of Australia entitled? There are circumstances where a non-resident entity can have an ABN. An example of this is when making supplies connected with Australia in the course of carrying on an enterprise. The main difference is in providing the Evidence of Identity (EOI) of a non-resident entity, as the entity behind the ‘entity’ can’t always be established. Further information may be required before an ABN can be registered. The Registrar will contact you if further information is required.
さらにnon-residentの定義を確認すると、
Non-resident ・The Tax Office considers an applicant to be a non-resident if they do not meet criteria set out under the definition of resident. See resident.
これに当てはまる?Residentを見よとなっているので、見てみると、
Resident Residency is a question of fact and not law, but the Tax Office generally considers an applicant to be a resident for tax purposes if:
・they have always lived in Australia or they have come to Australia and live here, or ・they have actually been in Australia for more than half of the financial year – unless their usual home is overseas and they do not intend to live in Australia, or ・they are a company that is incorporated in Australia, or ・they are a company not incorporated in Australia, which carries on a business in Australia and has either its central management or control in Australia, or its voting power controlled by shareholders that are residents of Australia.
Evidence provided to the Registrar of the Australian Business Register (ABR) of the applicant’s existence and identity. The details provided can be verified by external government agencies, such as the Australian Securities and Investments Commission (ASIC).
ABNは、びっくりするぐらい、あっさり取れてしまいました。
VISAの確認なんかもなく、メールや電話、郵便物での確認があるわけでもなく、設問に全部答えていったら、Your ABN is : XXXって出て、思わず、え?、と声を上げてしまいました。
TFNとは違い、すべてOnlineで行って、20分くらいでとれました。自分が条件にあうのか、悩んだ時間の方が遙かに長かったです^^;
アドバイス、ありがとうございました!