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TonyATO(Community Support)Community Support
11 Aug 2023

Hi there @MathsQ


No, you don't need an ABN to do contract work and most likely won't be entitled to one if it was a once off job. Contractors sometimes provide a statement by supplier instead of an ABN.


Having said that, the fact that you provided your TFN instead of an ABN suggests that it may be personal services income (PSI). I suggest checking if the PSI rules apply.


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RE: Do I need an ABN? | ATO Community