For Customs purposes importers and exporters are required to use their ABN to identify themselves on import entries (COMPILE system) and export entries (EXIT system). Importers who are not entitled to an ABN will continue to be identified by Customs owner codes. Australian Customs Notice 2000/13 provides advice on linking ABNs to owner codes.
The ATO administers the registration of ABNs for business entities. Please contact the ATO if you require application details or further information.
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