I do some family photography as a hobby outside of my regular 9-5. Once expenses, time, travel, time editing, etc are taken in to consideration, I'm not really making anything or a tiny bit here and there, especially with how many hours are spent editing as well as the expenses for different editing/gallery delivery programs, etc.
I have been asked to take formal photos for the local high school for a small fee, but they can only pay me if I have an ABN.
I have to purchase a new back drop and that alone will almost cost what they are going to pay me, let alone other expenses and the time spent photographing and editing.
When applying for an ABN, I'm not sure if I should say that the transaction is "in the form of a business" or "one-off commercial transaction not done in the course of a business"?
Any insight or advise would be greatly appreciated.