Hi!
Do online selling businesses based on overseas need to register ABN or TFN before selling goods to Australian residents?
Thanks,
Amy
Hi!
Do online selling businesses based on overseas need to register ABN or TFN before selling goods to Australian residents?
Thanks,
Amy
Hi @AmyZhang
If you're doing business with Australia's indirect tax zone (which basically boils down to the mainland plus Tasmania), even if you're a foreign business not in Australia, you'll need an ABN.
Whether you need a TFN will depend on if you have Australian income tax obligations, which depends on if you have a tax treaty with Australia or not.
Your obligations will vary depending on if you have a tax treaty for other things too.
You can find out if you have a tax treaty and about selling goods without a physical presence in Australia on our website.
Hi @AmyZhang
If you're doing business with Australia's indirect tax zone (which basically boils down to the mainland plus Tasmania), even if you're a foreign business not in Australia, you'll need an ABN.
Whether you need a TFN will depend on if you have Australian income tax obligations, which depends on if you have a tax treaty with Australia or not.
Your obligations will vary depending on if you have a tax treaty for other things too.
You can find out if you have a tax treaty and about selling goods without a physical presence in Australia on our website.
2 Dec 2025 · 6 min read time