| Service | When it applies | Price |
|---|---|---|
| ABN Registration | Anyone carrying on a business — sole trader, partnership or company | $89.95 |
| GST Registration | Compulsory above $75,000 turnover, optional below it to claim GST credits | $29 (add-on) |
| PAYG Withholding | Once you have staff, or pay contractors who have not quoted an ABN | $29 (add-on) |
| Business Name (1 year) | Trading under anything other than your own legal name | $149 (add-on) |
| Business Name (3 years) | Trading under anything other than your own legal name | $199 (add-on) |
GST, PAYG withholding and business name registration are offered alongside the ABN application itself. They are not sold on their own, because each of them attaches to an ABN.
Anyone carrying on a business or enterprise in Australia needs an ABN. It identifies you to the ATO, it means other businesses can pay your invoices in full instead of withholding tax from them, and almost every other registration depends on having one first. It applies equally to sole traders, partnerships and companies. Worth saying plainly: the Australian Business Register issues ABNs free of charge. Our fee is for preparing the application, checking it against what the ATO expects, and lodging it as a registered tax agent — not for the ABN itself.
GST registration is compulsory once annual turnover reaches $75,000. From that point you must add 10% GST to taxable sales and lodge Business Activity Statements with the ATO, and you may reclaim the GST included in your business expenses. Many businesses register voluntarily before reaching the threshold, which is generally appropriate where customers are other businesses and can claim the GST back themselves.
You need PAYG withholding if you employ anyone, or if you pay contractors who have not quoted an ABN. Once registered, part of every such payment is held back and sent to the ATO, reported through your BAS and reconciled at year end. This one matters: if you should have been registered and withholding and you were not, the amounts that should have been withheld can become your personal liability.
If you plan to trade under anything other than your own legal name, or your company's registered name, the name has to be registered with ASIC and it appears on the national Business Names Register. You can take it for one year or three. One caveat people miss: registration lets you use the name lawfully, but gives you no exclusive right to it. Stopping someone else using it is a trademark, filed separately with IP Australia.