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ABN or Business Register Number is not necessary for everyone, only for those who want to work in Australia on their own or set up their own business. This could be useful for example for those working in the construction, where they can be paid according to the work done and not the time worked.

If you're thinking of working on ABN it is necessary to consider:

  • ABN is very easy to apply for online
  • You pay taxes just once, at the end of the financial year
  • All the receipts and invoices could be use as costs when submitting the tax return
  • Health insurance or superannuation is not being paid for you, so you will need to have your own insurance, which is essential especially for occupation that requires extra safety such as roadworks, construction, work in heights and so on.