Any entity with an ABN.
This could be:
- an individual (for example, a sole trader)
- an incorporated entity, including an Australian registered company (has an ACN), an Australian registered body (has an ARBN) or other incorporated entity (no ACN or ARBN)
- an unincorporated entity, including a trust, superannuation fund or unincorporated body or association
- a partnership or joint venture partnership, or
- a joint venture.