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Australian Business Number
If your company has an Australian Business Number (ABN), you may use the ABN with your company's name in place of the ACN on company documents and negotiable instruments, provided that:
your ABN includes your nine digit ACN, and
the quotation of the ABN is effected in the same manner in which quotation of the ACN would normally occur. (For example, a company is required to place its ACN with its name on the first page where that name appears in a document).
For further information about the legal requirements in relation to Australian Business Numbers, contact the Australian Taxation Office.
根据这段话，包括我在Australia Small Business Commissioner上读到需要ACN则先需要注册ABN是一致的 |
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