ABN

Australian business identifier, central to GST and Peppol AU e-invoicing.

Definition

The ABN identifies an entity to the tax authority (ATO) and underpins registration for GST (Goods and Services Tax). Its 11 digits include a check digit (modulo 89). On the Australia–New Zealand Peppol network it serves as a participant identifier under ICD scheme 0151.

Origin

Established by the A New Tax System (Australian Business Number) Act 1999. The 0151 identifier scheme is registered in the ISO/IEC 6523 ICD list maintained for Peppol.

Example in context

Peppol participant identifier: 0151:51824753556 (ICD prefix 0151 + 11-digit ABN).

Related terms

• Peppol BIS Billing 3.0 — invoice profile that uses the ABN.
• ISO 6523 ICD — registry assigning scheme 0151.