Getting an ABN and TFN for a foreign-owned Australian company

A foreign-owned Australian company applies for its ABN and its tax file number after ASIC has registered it and issued an ACN. Both can go on one online application through the Australian Business Register (ABR), and GST and PAYG withholding can be added at the same time. Because a Pty Ltd is an Australian company, it is entitled to an ABN however it is owned. The hold-ups come from director and shareholder details, not eligibility.

The order of operations

The ATO's registration guidance is explicit that a company needs its ACN before its ABN and tax registrations. Our setup timeline tool lays these steps out against dates.

The ABN

An ABN is an 11-digit identifier for dealing with government and other businesses. A company needs one to operate in the GST system and claim GST credits, to confirm its identity on invoices and orders, and to set up government online access.

There is a practical reason to get it early. business.gov.au warns that if a business doesn't quote an ABN, other businesses must withhold 47% from payments they make to it. A new subsidiary that invoices Australian customers without an ABN will find payments short.

Entitlement

Not everyone is entitled to an ABN, and the application asks questions to test it. A company registered with ASIC is entitled because it is a Corporations Act company. That covers a Pty Ltd with entirely overseas owners. The ABR can still run an entitlement review later and ask for evidence that the business started, or took steps to start, from the date given on the application. Applying for an ABN, registering for GST and claiming refunds without being entitled can lead to prosecution.

How to apply

Apply online through the ABR, or through a registered tax or BAS agent. You will be asked for:

• the ACN
• business locations and the main business activity
• authorised contacts
• details of associates (directors, and for some entities other officers), including name and date of birth
• whether you also want GST, PAYG withholding or a business name.

The TFN

A company needs its own TFN, separate from the TFN of any shareholder or director. According to the ATO's TFN application page, if you need both, choose the "Apply for an ABN" option and the ATO handles the two together. If you only need a TFN, there is a separate online option at the ABR, and a paper form, NAT 3799, for those who can't use it.

The ABR's TFN page says processing is faster if you give the ACN, business locations, authorised contacts, associates' details and the business activity. For each associate it asks for name, date of birth and TFN. If an associate chooses not to give a TFN, the application asks for their residential address instead. That is the normal position for overseas directors, and it works, provided the address matches the one on their identity documents.

Allow 28 days for the TFN letter. The ATO asks applicants not to lodge a second application while waiting.

Where foreign-owned applications stall

Each of these comes up again and again:

• Inconsistent names. Use exactly the same form of each director's name on the Director ID, the ASIC record and the ABN application, including middle names, so the records reconcile.
• Addresses. The residential address of an overseas director should be the one shown on their passport-linked ID or proof of address, not the group's head office.
• Wrong entity on the form. Group finance teams sometimes apply in the parent's name with the parent's foreign registration details. The applicant is the Australian Pty Ltd, identified by its ACN.
• Public officer left blank. The ABN form is where many companies first name their public officer. You can leave it until later, but the tax law gives the company 3 months from starting business, and that clock doesn't wait for the paperwork.
• No one to receive mail. The ATO sends the TFN letter and later correspondence to the company's postal address. If that's an unattended mailbox, letters sit unread.

If the overseas parent needs its own ABN

This is a different process. A non-resident business may be entitled to an ABN if it carries on an enterprise in Australia or makes supplies connected with Australia. It then has to prove its identity from overseas. Under the ABR's proof of identity rules for non-residents, a foreign company provides either its ARBN or TFN, or a certified copy of its certificate of incorporation from its home country plus stock exchange details if listed. It also needs TFNs or identity documents for its Australian-resident officers and up to 3 non-resident directors.

Certified copies have to be prepared properly. The ATO's certification rules accept certification outside Australia by a notary public or by staff at an Australian embassy, high commission or consulate. The certifier must sight the original and the copy together and sign, date and annotate each copy with their name, phone number and qualification. Countries in the Apostille Convention can use an apostille instead. Documents not in English need a translation from an approved translator. Digital ID documents certified as copies aren't accepted.

If the parent only sells digital products or low value goods to Australian consumers, it may not need an ABN at all. The simplified GST route uses a different reference number. That choice is covered in our GST registration guide. A foreign company registered in Australia as a branch uses its ARBN rather than an ACN, and the branch versus subsidiary guide explains that structure.

After the numbers arrive

• Keep the ABR current. The ATO requires changes to registered details, including addresses, associates, main activity and public officer, to be notified to the ABR Registrar within 28 days. Treat it as a separate step from any ASIC lodgement.
• Set up access. Online services for business and the ABR use a Digital ID linked to the company through the Relationship Authorisation Manager. Decide early who in the group, or which agent, will hold that access.
• Cancelling. If the company stops business, it cancels its ABN after meeting its outstanding lodgement and payment obligations. See closing a company.

We don't lodge ABN or TFN applications or give tax advice. Our part is the Australian-resident director whose consent and Director ID are in place before incorporation, so the officeholder details on every one of these forms are right first time. If that's what you need, start here.

General information only, current at 27 October 2026. This isn't legal or tax advice, so check registrations with your accountant or tax agent.

General information about Australian law and practice, not legal or tax advice for your circumstances. Check the official sources, or ask your adviser, before you act.