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Law Council of Australia


Strengthening the ABN system

This submission concerning Strengthening the Australian Business Number (ABN) system is made by the Taxation Committee and SME Committee of the Business Law Section of the Law Council of Australia (the Committees).

In summary, while the intent is appreciated, the result may be some weakening of the ABN system, and an increase in disputes, for no net gain when there are existing laws that already make adequate provision to deal with the concerns. The Committees are not aware of any proven case for the additional third-party impacts of this proposal, nor are they aware of any information about how the additional dispute load will be resourced.


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