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.
Property Groups
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Origin
LexisNexis Butterworths 2002. Business and Law Dictionary. Australia: LexisNexis Butterworths Australia
References
METeOR identifier: 429119
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
Related content
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Data Elements implementing this Property | 1 |
Data Element Concepts implementing this Property | 1 |