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

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

Great - thanks so much for clarification!

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

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!