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Dano88(Newbie)Newbie
16 Jan 2025

Hi,


I'm an Australian citizen, non-resident living in a second country, doing some remote consulting for a company in a 3rd country (Hong Kong) and will be paid into an Australian bank account.


Do I require an ABN for invoicing?


How does the ATO treat this.


I understand that any work carried out outside of Australia is not included in the GST threshold.


Any guidance is appreciated.


Thanks



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AriATO(Community Support)Community Support
24 Jan 2025

Hi @Dano88


An ABN isn't compulsory unless you're required to register for GST. You should check your entitlement for one because it doesn't sound like you're operating an enterprise here in Australia.


If you're overseas, your services are performed and used outside of Australia, you're a non-resident and nor are you an Australian business your income shouldn't be taxable here.

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Most helpful reply

AriATO(Community Support)Community Support
24 Jan 2025

Hi @Dano88


An ABN isn't compulsory unless you're required to register for GST. You should check your entitlement for one because it doesn't sound like you're operating an enterprise here in Australia.


If you're overseas, your services are performed and used outside of Australia, you're a non-resident and nor are you an Australian business your income shouldn't be taxable here.

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Do i need an ABN? | ATO Community