For ABN applications that include associated foreign persons or organisations, there can be significant delays from the ABR's end in obtaining the ABN.
The only way to verify a foreign person’s identity is to have copies of their identification documents certified by a Notary Public of their country of residence posted to the ABR - they cannot be scanned and emailed. The certification must be pen to paper. To certify a foreign organisation, the ABR requires their country's equivalent of ASIC's Certificate of Incorporation posted to them. Along with these documents, the company applying for the ABN will also need to include a statement of business activities that the ABR can review.
Once this package is received by the ABR, they will be able to verify the foreign entities identity and as such, provide the ABN.