1369.0.55.001 - Australian Business Register: Counts of Australian Business Numbers (ABNs), Jun 2001
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 25/03/2003
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ANZSIC Australian Business Register (ABR) The Australian Business Register contains all the information set down in the Act and Regulations which is provided by businesses when they register for an Australian Business Number (ABN). The Australian Business Register was established under Section 24 of A New Tax System (Australian Business Number) Act 1999. Employing Entity An entity that has indicated when registering for an ABN that it employs staff, or intends to, and to pay wages and salaries. Enterprise An enterprise covers various activities but does not include hobbies. It includes the activities of entities such as charities, deductible gift recipients, superannuation funds and religious and government organisations. Entity An entity means an individual (sole trader), a body corporate, a corporation sole, a body politic, a partnership, an unincorporated association or body of persons, a trust or a superannuation fund. Estimated Annual Turnover Annual Turnover is presented in the publication based on the information provided by ABR registrants. The ranges used are those which appear on the ABN registration forms. For the purposes of registration for an ABN, annual turnover is calculated in the following manner (refer to guide for Registering for The New Tax System): Calculation for current and projected turnover figures. Current annual turnover Is the value of all supplies made or likely to be made in the current month plus the previous 11 months. Projected annual turnover Is the value of all supplies made or likely to be made in the current month plus the next 11 months. In both cases input taxed supplies, supplies to associates for no consideration, or supplies not in connection with the enterprise (e.g. private sales) are excluded. The value of supplies in both calculations excludes GST. The amount of projected annual turnover does not include supplies made or likely to be made by transfer of capital assets, or as a result of ceasing an enterprise or substantially and permanently reducing the size of the enterprise. Location A location is the continuous physical area or site at or from which a business engages in productive activity on a relative permanent basis. Management Unit The management unit is the largest unit within a business for which detailed accounts are kept on at least a quarterly basis. For larger businesses, there may be a Management Unit for each ‘line of business’ or ‘division’ that the business operates. Main Business Location Physical street address where main business activity actually takes place. Multi-State ABN Refers to those businesses which operate from locations in more than one State or Territory. Non-employing Entity An entity that has indicated when registering for an ABN that it does not, nor intends to, employ staff. Entity Not Actively Registered for GST An entitiy which has applied for and received an ABN but does not meet the relevant registration turnover threshold and is not required to register for GST. Entity Actively Registered for GST An entity carrying on an enterprise can register for GST. An entity carrying on an enterprise must register for GST if its annual turnover is at or above the registration turnover threshold of $50,000 ($100,000 or more if it is a non-profit organisation). An entity carrying on an enterprise with an annual turnover below the relevant threshold may choose to register for GST but is excluded from these figures. Single State ABN Refers to an ABN unit which operates from locations in only one State or Territory. Australian Bureau of Statistics (ABS) products are sold by the Commonwealth of Australia ("The Commonwealth") through the ABS. Prices are subject to change without notice. Document Selection These documents will be presented in a new window.
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