1) “Advertised your business” and
2) “Registered with an Organisation” to provide services
If you say no, you will be sent to the following screen
Further information is available on the ruling on your entitlement to an ABN from the Australian Taxation Office, particularly clause(s) 120 to 148 dealing with “When is an enterprise being carried on?”
Should you have any concerns about lodging an ABN, we recommend you contact the Australian Business Register or your Tax Agent.