想问问各位：我之前在2010年申请了一个ABN，属于Individual/Sole Trader ，而且Not currently registered for GST 。后来断断续续的用过几次，但最近2年没用过，上网查了目前还是有效的，但是我最近想弄点买卖，将来想用Family Trust Acc的ABN，我的问题就是：
1. 我现在的SOLO ABN能申请换成Family类型的吗？还是重新申请一个新的ABN？重新申请的话我在系统已经有个人信息的记录了，能重新申请吗？需要交钱申请吗？
2. ABN与公司的生意规模有关系吗？就是做不同的生意，年营业额不同，需要申请不同类型的ABN吗？
3. 什么样的生意需要申请交GST的ABN呢？是有这个好还是没有的好？
4. 我的是小买卖，初步来看一年可能就几万的营业额，申请什么样的ABN合适？
问的比较乱哈，谢谢各位的帮助，谢谢~~
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The ABN is a number which is used to identify a business entity, ABN is a critial part of the GST system.
You need to cancel the ABN if you are no longer carrying on an enterprise in Australia
Your ABN can not be transferred to your family trust. Rather, the trustee of your family trust shall be registered and issued with an ABN in its capacity as trustee because the Commissioner does not accept that a trust in its own right can be registered on the Australian Business Register.
The legal name of the entity will usually be identified on the Register as "the trustee for XXX Family Trust".
Entities carrying on an enterprise must register for GST if their GST turnover meets the registration turnover threshold (currently 75K), this turnover include wither current GST turnover or projected GST turnover. If the GST turnover is below the threshold, that entity does not have to register but it does have the option of registering if it so desires.
In cases where a small business is not required to be registered, the advantage for it in remaining unregistered are:
1. Not required to charge GST on supplies
2. Lower selling prices
3. Greater margin
4. Compliance reductions
5. ATO audit risks will be reduced
The disadvantages for a small business that choose not to register for GST:
1. no input tax credits - the small business cannot claim GST credits it has been charged on the acquisitions.
2. higher cost base
3. loss of business customer
4. monitoring GST turnovers - unregistered small business is required to check its turnover every month
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1. 个人ABN不能转成FAMILY TRUST的ABN，你需要重新申请，自己在网上申请，不需要钱的。你个人ABN的个人信息和你FAMILY TRUST的个人信息不冲突。
2. 只要你在澳洲RUNNING BUSINESS，你就需要申请ABN.
3. Turnover超过7万5，必须注册GST。
4. 不懂。你是想说申请什么样的BUSINESS STRUCTURE?
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楼上正解！
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ABN不同企业形式不同，SUPER， COMPANY， SOLETRADER，PARTNERSHIP， TRUST五种形式。TRUST合规要求高，建议不要自己搞。公司申请比较适合你的情况。有限责任
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谢谢你的答复~
“有限责任"是啥样的具体方式，申请哪种？我打算弄点小买卖，一年也就万把块钱的营业额，而且目前也就我自己，没有其他员工。之前有人告诉我说，申请个有TRUST资格的ABN将来容易合法避税，是这样吗？
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trust做账复杂，而且要想有限责任，还是要成立Corporate trustee, 不建议，推荐用公司形式
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万把快生意，我看PARTNERSHIP也可以了。夫妻做做
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嗯，谢谢。希望将来能做大~主要就是合理避税。
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不好意思，“推荐用公司形式”，你是指申请什么样的ABN呢？
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先在ASIC申请公司ACN，然后申请ABN
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