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JohnD2026(Newbie)Newbie
24 June 2026

I have a question regarding ABN usage.

If a sporting club does not have its own ABN and operates as a subcommittee or affiliated club of an association that has an ABN, can the sporting club issue invoices using the association's ABN?

What factors determine whether this is acceptable? For example, does it depend on whether the club is a separate legal entity or whether it operates under the authority of the association?

From the perspective of the recipient of the invoice, what documentation or evidence should be obtained and retained for audit purposes to support the use of the association's ABN by the sporting club?

Any guidance or ATO references would be appreciated.

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18 views
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PollyATO(Community Support)Community Support
26 June 2026

Hi @JohnD2026,


A sporting club may be able to use an association's ABN if it operates as part of the association rather than as a separate entity. An ABN belongs to the entity that is carrying on the activity and making the supply.


If the sporting club is a separate entity, such as an incorporated association carrying on its own activities, it may need its own ABN. Being affiliated with another organisation doesn't automatically allow it to use that organisation's ABN. The details on the invoice should be consistent with the entity registered to that ABN.


Where a club is using an association's ABN, it may also be helpful to keep documents that show the relationship between the club and the association, such as governing documents or written authority showing the club operates under the association.

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Can a sporting club issue invoices using an associations ABN? | ATO Community