If you're delivering for Uber Eats, freelancing on Fiverr, tutoring privately, or doing any kind of contract work in Australia, you need an ABN (Australian Business Number). Without one, the platform legally can't pay you — and the people who pay you must withhold 47% tax instead of the usual amount.

This is the no-fluff 2026 guide: when you actually need an ABN, how to apply in under 15 minutes, and the obligations students consistently get wrong.

ABN vs TFN — what's the difference?

Almost every international student needs to understand both:

	TFN (Tax File Number)	ABN (Australian Business Number)
For	Working as an employee	Working as a contractor / sole trader
Tax withheld	Your employer withholds tax automatically	YOU set aside tax yourself
Cost	Free	Free
Legal name	You as an individual	You as a "business"
Examples	Café shift, retail, library casual	Uber Eats, Fiverr, private tutoring, freelance design
Required for	Almost all jobs	Independent contracting, gig economy work

You can have both. Most students do — TFN for their main casual job, ABN for side gigs.

Read more: TFN and ABN explained for students

When you actually need an ABN

You must have an ABN if:

• You drive for Uber Eats, DoorDash, Menulog, HungryPanda or any food delivery platform
• You're a rideshare driver (Uber, DiDi, Ola, Bolt)
• You freelance on Fiverr, Upwork, 99designs, or accept direct freelance work
• You're paid as a private tutor outside an employer (e.g., Cluey Learning is employer-based; Superprof and direct private students require an ABN)
• You sell products on Etsy, eBay, Amazon Marketplace beyond personal hobby scale
• A business pays you and you're not their employee (e.g., a one-off consulting job)

You don't need an ABN if:

• You only work as a casual employee (TFN is enough)
• You're paid through a platform that takes you on as an employee (e.g., Cluey Learning, Mable for some workers)
• You're doing genuinely personal hobby sales (selling old clothes occasionally)

The visa rule you must check first

Having an ABN is legal for international students on a Student Visa (subclass 500), but with two strict caveats:

1. Hours limit applies. Every hour you work under an ABN counts toward your 48 hours per fortnight during teaching periods (no limit during official break periods).
2. No "primary business activity". Your ABN must be a side gig, not your primary purpose for being in Australia. Running a substantial business as an international student can be considered a visa breach. In practice: Uber Eats, freelance design, private tutoring = fine. Setting up an import-export company as an international student = problem.

What you need before you apply

Have these ready (the ABR form will reject you if any field is wrong):

• ✅ Tax File Number (TFN) — apply via myGov first if you don't have one
• ✅ Passport (with current Australian visa)
• ✅ Australian residential address (your real current address — not a friend's)
• ✅ Phone number and email
• ✅ Bank account (Australian) — needed for receiving payments later, not the application itself
• ✅ Description of business activity — e.g., "Courier services", "Freelance graphic design", "Private tutoring"

If you don't have a TFN yet, get one first at my.gov.au → Australian Taxation Office → Apply for a TFN. Free, takes 5 minutes online if you're already in Australia.

Step-by-step: applying for your ABN (2026 walkthrough)

Total time: 10–15 minutes. Cost: $0.

Step 1: Go to the official ABR site

Open abr.gov.au → click "Apply for an ABN".

⚠️ Warning: Many third-party sites charge $50–150 for "ABN registration assistance". The official application is completely free. Always start at the abr.gov.au URL.

Step 2: Confirm your eligibility

The form asks you to confirm:

• You are or will be operating an enterprise in Australia
• You have or are entitled to an ABN under the New Tax System Act
• You're applying for a single ABN

Tick all three. Click Next.

Step 3: Choose entity type

Select "Individual / Sole Trader" (the right answer for 99% of international students). Other options like Company, Trust, or Partnership are for actual business structures and have major legal/tax implications.

Step 4: Provide your TFN

Enter your TFN. The system links your ABN to your existing tax records.

Step 5: Personal details

Enter your:

• Full legal name (matching your passport exactly)
• Date of birth
• Citizenship country
• Australian residential address (matching what's on your visa records)

Step 6: Business activity

This is where students trip up. You'll be asked:

• Business name — leave blank if you'll trade under your own legal name (most common for sole traders).
• Main business activity — pick from a dropdown. Examples for students:
  • Uber Eats / DoorDash → Courier services or Road freight transport
  • Rideshare → Taxi services - other
  • Freelance design → Graphic design services
  • Private tutoring → Adult, community and other education
  • Web development → Computer system design and related services
• Business start date — today's date or the date you'll start working

Step 7: Business locations

Enter the same Australian address as before. You don't need a separate "business address" as a sole trader.

Step 8: GST registration

Almost always NO for students.

You only need to register for GST if your gross income exceeds $75,000/year — uncommon for student side gigs. The exception is rideshare drivers (Uber/DiDi passenger services), who must register for GST from dollar one due to the 2017 ATO ruling. Food delivery (Uber Eats, DoorDash, Menulog) is NOT classified as taxi travel and follows the standard $75k threshold.

Step 9: Declaration and submit

Tick the declaration boxes confirming the info is true. Click Submit.

Step 10: Get your ABN

In most cases your ABN is issued instantly on the next screen — an 11-digit number like 12 345 678 901. Save it, screenshot it, email it to yourself.

If the system flags your application for manual review, you'll get a reference number. Allow 20 business days. Reasons applications get reviewed: missing TFN, recent visa change, mismatched address, prior cancelled ABN.

You can verify your ABN anytime at abr.business.gov.au/Search.

After you have your ABN — what to do

1. Set up an "ABN income" bank account (separate from personal)

Don't legally required, but strongly recommended. Open a free 2nd bank account (e.g., ANZ Online Saver, ING Savings Maximiser). Route all ABN income into it. Makes tax time and tracking 10× easier.

2. Set aside 20–25% of every payment for tax

You'll owe income tax on your ABN earnings — there's no employer to withhold it. The simplest rule: as soon as a payment lands, transfer 25% to a separate "tax" savings account and don't touch it until tax time.

3. Keep records of everything

By law, you must keep records for 5 years. Save:

• Every payment received (download statements monthly)
• Every business expense receipt
• Vehicle logbook if you use a car for work (kilometres driven for work)
• Phone bills (claim work portion)
• Equipment purchases

Apps that make this easier: ATO myDeductions, Driversnote, Hnry, Rounded, Airtax.

4. Issue tax invoices when required

When you bill a client/business directly, your invoice must include:

• The words "Tax invoice"
• Your name (or business name)
• Your ABN
• Date issued
• Description of services
• Amount (and GST if applicable)
• Total

Most platforms (Uber Eats, DoorDash, Fiverr) generate invoices automatically — you don't need to issue your own.

5. Lodge a tax return between 1 July and 31 October

Every year. No exceptions. Even if you only earned $200 under your ABN, you must lodge. Use myTax through myGov, or get a tax agent ($80–$150 for a simple return).

You can claim deductions like:

• Cents per km for vehicle use (88c/km in 2026, up to 5,000 km — no logbook required)
• Phone and internet (work portion)
• Equipment depreciation (laptop, phone, camera if used for work)
• Insurance, registration, repairs (with logbook)
• Subscriptions and software for work

Read more: Tax returns for international students in Australia

Common mistakes (and what they cost you)

• Paying a third-party "agent" $50–200 to register your ABN — it's free at abr.gov.au. Don't fall for this scam.
• Registering for GST when you don't need to — adds quarterly BAS lodgement burden for no benefit. Only register if you exceed $75k or you're a rideshare passenger driver.
• Not setting aside tax — students routinely face $2,000–6,000 surprise tax bills.
• Not lodging a return because "I didn't earn much" — you're still legally required, and lodging late triggers $330+ penalties per 28 days overdue.
• Using your personal car for delivery without a logbook — without km records, you can't claim 30–35% of your deductions.
• Cancelling your ABN when you stop working — actually fine and recommended. Inactive ABNs can be cancelled by the ATO, complicating future re-registration.
• Working >48 hours/fortnight on ABN gigs during teaching weeks — counts the same as employment hours; visa breach risk.

How to cancel your ABN (if you stop)

If you finish your degree and leave Australia, or stop all contracting work:

1. Go to abr.gov.au
2. Click "Cancel an ABN"
3. Provide your TFN and ABN
4. Submit — usually instant

You can re-register later if you need to.

What about a "business name"?

You only need to register a business name if you trade under a name other than your own. Cost: $44 for 1 year or $102 for 3 years at asic.gov.au. For most students using their own legal name (e.g., "Priya Sharma — Freelance Designer"), no business name registration is needed.

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Bottom line: Getting an ABN takes 10 minutes, costs nothing, and unlocks legitimate income from delivery, freelance and tutoring work. The mistakes that cost students money come after registration: not setting aside tax, not tracking expenses, and not lodging a return. Treat your ABN income as a small business from day one and you'll save money and stay onside with both Home Affairs and the ATO.

Related reading:

• TFN and ABN explained for international students
• Uber Eats / DoorDash / Menulog driver guide
• Tax returns for international students
• Student work hour rules — what 48 hours actually means