Guides · Selling into Australia
How to register from overseas: ABN, GST, TFN and ARBN
Four registrations, four different agencies, and a proof-of-identity process designed for people who can walk into an Australian post office. This is the order to do them in, what each one needs, and why applications from overseas fail.
The short version
- ABN first. A foreign company is entitled to one without an Australian address, director or entity; the hard part is the certified identity documents and the 43-day window to supply them.
- GST has two doors. Simplified registration is quick, needs no ABN and allows no credits. Standard registration needs the ABN and is the only way to claim back import GST.
- A company usually needs a TFN as well, and a company that registers with ASIC as a foreign company gets an ARBN. Most sellers never need the ARBN at all.
- If you should have registered earlier, backdating is routine and usually cheaper than people fear.
The order that saves weeks
Apply for the ABN and TFN together in one application. Apply for GST at the same time if you already know you need standard registration. Doing them in sequence means three separate identity checks and three separate waits. The ABR processes overseas applications by post and email, and its own guidance allows up to 28 days after the documents arrive; a rejected application restarts the clock.
Why applications from overseas get refused
The three common reasons are certified copies that do not meet Australian certification rules, a company applicant that cannot show it is entitled to an ABN, and answers on the entitlement questions that describe a hobby or an overseas-only business. Each has a fix, and each is cheaper to get right first time than to appeal.
Simplified or standard GST
Simplified registration exists for overseas businesses that only make low-value goods or digital supplies to Australian consumers and never want to claim credits. It is genuinely simple. It is also a trap for anyone who imports stock into Australia, because the import GST you pay at the border can only be recovered through a standard registration.
Common questions
- Can a foreign company get an ABN?
- Yes. Entitlement rests on carrying on an enterprise and making supplies connected with Australia, not on having an Australian entity, address or director. Foreign companies apply through the ABR's non-resident process with certified identity documents.
- How long does a non-resident ABN application take?
- The ABR asks for certified documents within 43 days of lodgment and its own service standard is 28 days after they arrive. Clean applications are often faster; refused ones start again.
- Can I backdate my GST registration?
- Yes. The ATO allows registration to be backdated, generally up to four years, and it is the normal way to fix a late start. The trade-off is that GST becomes payable on the sales in the backdated period, offset by any credits you can claim.
The articles under this question
8 articles, newest first. Each answers one question.
ABN, ACN, ARBN, TFN: the four Australian numbers, and which ones a foreign business actually needs (2026)
28 August 2026
Four acronyms, two regulators, one that nearly every overseas seller needs. What an ABN, ACN, ARBN and TFN each do, who issues the…
Read →Does a foreign company need an Australian TFN? (2026)
28 August 2026
Often not. A TFN is the income-tax identifier — separate from the ABN and from GST. Whether a foreign company needs one follows th…
Read →ABN registration for foreign companies: the three routes into Australia — and which one is yours (2026)
27 August 2026
A foreign company can hold an ABN with no Australian entity, director or address. Entitlement, the three market-entry routes compa…
Read →Registered late for GST in Australia? How backdating actually works
27 August 2026
The ATO can backdate your registration, creating liability on past sales — but backdating opens past credits too, including border…
Read →Do overseas sellers need ASIC registration (an ARBN) in Australia?
27 August 2026
Generally not — the Corporations Act's own exclusion list is the proof. Selling through an independent contractor and accepting or…
Read →Does a foreign company selling into Australia need a resident public officer?
26 August 2026
Generally not. Section 252 is triggered by carrying on business in Australia — not by holding an ABN or registering for GST. This …
Read →How do you get an ABN as a non-resident? Documents, deadlines and why applications fail
21 August 2026
The entitlement is easy — the hard part is a 43-day identity deadline with no tolerance for mismatched documents. The full documen…
Read →GST registration for foreign companies and non-residents in Australia: simplified vs standard, and the GST you can actually get back
7 August 2026
Selling into Australia from overseas? The registration you choose decides whether the 10% you pay at the border is recoverable or …
Read →Try it on your numbers: Start an ABN & GST application
Want it done right the first time?
The free path is all above. A registered tax agent does it in days, not months, and without the rejection letters. Fixed fee before we start.