How to Register ABN, ACN, and TFN: Order and Process

Australian companies operate under three statutory identifiers — ACN, ABN, and TFN — each issued by a different agency under a different Act. They are not interchangeable and the correct registration order matters: the ACN is issued first, and the ABN and TFN follow. This guide walks through each registration step-by-step with the relevant statutory references and government portals.

The Three Identifiers at a Glance

For a company, the ABN incorporates the ACN as its last 9 digits with two leading check digits — so once you have the ACN, the ABN is mathematically derived and confirmed by ATO.

Step 1. Pre-Registration — Director Identification Number

Before any company-related registration begins, every proposed director must obtain a Director ID under Corporations Act 2001 (Cth), s.1272C. This is administered by the Australian Business Registry Services (ABRS), part of the ATO.

1. Each director sets up myGovID at https://www.mygovid.gov.au/
2. Each director applies for a Director ID at https://www.abrs.gov.au/director-identification-number
3. The Director ID is free, lifetime, and stays with the person across every company they ever direct.

Without a Director ID, the proposed director cannot lawfully be appointed, and the Form 201 application will not proceed.

Step 2. Register the Company with ASIC — ACN Issued

Two pathways exist:

Pathway A: Business Registration Service (recommended for most users)

The Business Registration Service at https://register.business.gov.au/ is a single-window service operated under MOUs between ASIC, the ATO, and Treasury. It lodges Form 201 (the prescribed application under Corporations Act 2001 (Cth), s.117 and Corporations Regulations 2001, reg 2B.1.01) and simultaneously applies for ABN, GST, PAYG withholding, and TFN.

Required information:

• Type of company (Pty Ltd / public limited / etc.) — s.117(2)(a)
• Proposed company name complying with s.147 — s.117(2)(b)
• Members’ names and addresses with written consent — s.117(2)(c)
• Directors’ full name, date of birth, place of birth, address, and Director ID — s.117(2)(d)
• Company secretary details (if appointed) — s.117(2)(e)
• Registered office address — s.117(2)(f) (Australian physical address; PO Box not accepted under s.142(1))
• Principal place of business if different — s.117(2)(g)
• Number, class, and amount paid on each share — s.117(2)(h)–(j)
• Constitution if adopted — s.117(3)

Online lodgement is typically processed within minutes.

Pathway B: Direct ASIC Lodgement via Registered Agent

Form 201 can be filed directly with ASIC, but this pathway does not simultaneously trigger ABN/TFN/GST. The applicant must subsequently apply via the ABR. This is more common for incorporations done by company agents and is generally slower for founders.

On successful lodgement and fee payment, ASIC registers the company under Corporations Act 2001 (Cth), s.118(1) and issues:

• A Certificate of Registration showing the ACN, registration date, and company type;
• The 9-digit ACN itself.

The ACN must be displayed on every public document of the company under Corporations Act 2001 (Cth), s.153 — letterheads, invoices, websites, business cards, statements of account.

Step 3. Apply for the ABN (and TFN) via the Australian Business Register

If the Business Registration Service was used in Step 2, the ABN application is already in flight and the ABN is typically issued the same day or within 28 days (longer where the ATO requires further information).

If the company was registered directly with ASIC, apply separately at https://www.abr.gov.au/business-super-funds-charities/applying-abn.

The ABN application requires:

• Company name and ACN;
• Tax residency (Australian-resident company);
• Description of business activity (ANZSIC industry code);
• Authorised contact and addresses;
• Bank account details (for tax refunds).

Statutory basis: A New Tax System (Australian Business Number) Act 1999 (Cth), s.8.

TFN is issued in the same workflow under Income Tax Assessment Act 1936 (Cth), Part VA. There is no separate “TFN application form” for a company that has already submitted ABN and Form 201 information through the Business Registration Service.

Step 4. Register for GST (if applicable)

Under A New Tax System (Goods and Services Tax) Act 1999 (Cth), s.23-15, GST registration is required if the company’s projected GST turnover is at or above:

• A$75,000 for ordinary entities, or
• A$150,000 for non-profit bodies.

Below these thresholds, GST registration is optional. Many businesses register voluntarily to claim input tax credits on capital expenditure even before turnover crosses the threshold.

GST registration is integrated into the Business Registration Service at https://register.business.gov.au/, or applied separately via https://www.ato.gov.au/businesses-and-organisations/.

Step 5. PAYG Withholding (if hiring)

If the company will pay wages, register for PAYG withholding through the same Business Registration Service. This is separate from the modern-award classification work that comes when the first employee is hired.

Reference: https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/registration-obligations-for-businesses/work-out-which-registrations-you-need/business-or-company-registrations

Step 6. Display the ACN

Once registered, Corporations Act 2001 (Cth), s.153 requires the ACN (or ABN, since the ABN includes the ACN) to appear on:

• All public documents and negotiable instruments;
• Cheques, promissory notes, endorsements, orders, receipts;
• Letterheads, invoices, statements of account;
• Websites used for trading.

Practically, place “[Company Name] Pty Ltd ACN 123 456 789” in the website footer and on the invoice template. Failure to display is a strict-liability contravention.

Common Pitfalls

Realistic Timeline

Conclusion

The correct order is Director ID → ACN (Form 201) → ABN → TFN → GST (if required). The Business Registration Service collapses Steps 2–5 into a single online flow and is the recommended pathway for most founders. Statutory references — Corporations Act 2001 (Cth) s.117, A New Tax System (ABN) Act 1999 (Cth) s.8, ITAA 1936 Part VA, and GST Act s.23-15 — anchor each step in the Act under which the identifier is issued.

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Disclaimer

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Sources

• Corporations Act 2001 (Cth): https://www.legislation.gov.au/C2004A00818/latest/text
• ABR — Apply for ABN: https://www.abr.gov.au/business-super-funds-charities/applying-abn
• ATO business registrations: https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/registration-obligations-for-businesses/work-out-which-registrations-you-need/business-or-company-registrations
• ABRS Director ID: https://www.abrs.gov.au/director-identification-number
• Business Registration Service: https://register.business.gov.au/