ABN number - some Qs!
 

Hello!

I am traveling to Australia in January on a holiday working visa. Whilst I'm in Australia most of the work I'm likely to do is on a freelance basis. I understand that freelancers need a ABN number to do this - but I had a couple of questions...

Do I need to get this number before completing any freelance work? Can I apply for this number prior to entering the country?

Any help or guidance much appreciated!
Many thanks,
Lizzie

Re: ABN number - some Qs!
 

You cannot get an ABN without tax file number and you can't get a tax file number without being in the country.

Re: ABN number - some Qs!
 

Great - thanks so much for clarification!

Re: ABN number - some Qs!
 

Your main problem with working as a freelancer is the ATO definition of 'disguised employment'. They have strict (and getting stricter) interpretations of how an employee or self-employed person is defined. It's not as straightforward as the UK where, despite IR35, it is still fairly easy to be classed as self-employed. It can be done here but you just need to be aware of the pitfalls

The ATO are nazis compared to the Inland Revenue in the UK - who are basically a rabble

Good luck

Re: ABN number - some Qs!
 

Thanks for the heads up

From what I understand from looking at the ATO website it will be the type of work and overall working agreement that will determine whether I would be engaged as a casual employee or a contractor (freelance) so I will definitely keep that in mind when speaking to companies about work!

Thank you!