Do I need ABN if it's one-off project (could be more or less than $75,000 income)

 Author: RachelATO(Community Moderator)Community Moderator

10 Dec 2025

Hi @HoangDuongVu,

Yes, you need an ABN for this robot programming project regardless of whether you quote more or less than $75,000. The $75,000 threshold relates to GST registration requirements, not ABN requirements.

Since you're operating as an independent contractor taking on a business project with the intention to make profit, you'll need an ABN. This applies even for one-off projects, regardless of how much you earn.

Without an ABN, the factory would be required to withhold tax at the highest rate of 45% from any payments they make to you. Having an ABN allows you to quote it to the factory so they don't need to withhold this tax.

The good news is that you can apply online for free through the Australian Business Register. It's best to do this before you start invoicing the factory. You'll need your TFN and identity documents ready when you apply.

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