abn-entity-lookup
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ChineseABN Entity Lookup Skill
ABN实体查询Skill
Queries the Australian Business Register (ABR) to validate ABNs, retrieve entity names, determine entity types, check GST registration status, and verify active/cancelled status. Essential for contractor deeming analysis, payroll tax compliance, and entity type determination.
查询澳大利亚商业登记处(ABR)以验证ABN、获取实体名称、确定实体类型、检查GST注册状态,并核实ABN的有效/注销状态。这对于承包商身份认定分析、工资税合规以及实体类型判定至关重要。
When to Use
使用场景
- Validating a contractor's ABN before classifying payments
- Determining entity type (company, trust, sole trader, partnership) for tax rate selection
- Checking GST registration status for input tax credit eligibility
- Verifying ABN is active (not cancelled) before processing payments
- Populating entity details for new Xero organisation connections
- Cross-referencing Xero contact ABNs for data quality checks
- 对承包商进行付款分类前验证其ABN
- 确定实体类型(公司、信托、个体经营者、合伙企业)以选择适用税率
- 检查GST注册状态以确认进项税抵免资格
- 处理付款前核实ABN是否处于有效状态(未注销)
- 为新的Xero组织连接填充实体详情
- 交叉核对Xero联系人的ABN以进行数据质量检查
ABR API Configuration
ABR API配置
Endpoint
端点
https://abr.business.gov.au/abrxmlsearch/AbrXmlSearch.asmx/ABRSearchByABNhttps://abr.business.gov.au/abrxmlsearch/AbrXmlSearch.asmx/ABRSearchByABNParameters
参数
| Parameter | Required | Description |
|---|---|---|
| Yes | 11-digit ABN |
| No | |
| Yes | ABR API GUID from env |
| 参数 | 是否必填 | 描述 |
|---|---|---|
| 是 | 11位数字的ABN |
| 否 | |
| 是 | 来自环境变量 |
Alternative Endpoints
备选端点
| Endpoint | Use Case |
|---|---|
| Lookup by ABN (primary) |
| Lookup by ACN (9-digit) |
| Search by entity name (fuzzy) |
| Search with state/postcode filters |
| 端点 | 使用场景 |
|---|---|
| 通过ABN查询(主用) |
| 通过ACN(9位数字)查询 |
| 通过实体名称模糊查询 |
| 结合州/邮政编码筛选查询 |
ABN Validation Rules
ABN验证规则
Format Validation (Client-Side)
格式验证(客户端侧)
- Must be exactly 11 digits
- Apply ABN weighting algorithm:
- Subtract 1 from the first digit
- Multiply each digit by its weighting factor: [10, 1, 3, 5, 7, 9, 11, 13, 15, 17, 19]
- Sum the products
- Result must be divisible by 89
- 必须恰好为11位数字
- 应用ABN加权算法:
- 将第一位数字减1
- 将每位数字乘以对应的加权系数:[10, 1, 3, 5, 7, 9, 11, 13, 15, 17, 19]
- 计算乘积之和
- 结果必须能被89整除
Example Validation
验证示例
ABN: 51 824 753 556
Step 1: Subtract 1 from first digit → [4, 1, 8, 2, 4, 7, 5, 3, 5, 5, 6]
Step 2: Multiply by weights → [40, 1, 24, 10, 28, 63, 55, 39, 75, 85, 114]
Step 3: Sum = 534
Step 4: 534 / 89 = 6.0 (exactly divisible) → VALIDABN: 51 824 753 556
Step 1: Subtract 1 from first digit → [4, 1, 8, 2, 4, 7, 5, 3, 5, 5, 6]
Step 2: Multiply by weights → [40, 1, 24, 10, 28, 63, 55, 39, 75, 85, 114]
Step 3: Sum = 534
Step 4: 534 / 89 = 6.0 (exactly divisible) → VALIDEntity Type Mapping
实体类型映射
ABR returns entity type codes that map to tax treatment:
| ABR Entity Type | Code | Tax Rate | Amendment Period | Payroll Tax Grouping |
|---|---|---|---|---|
| Australian Private Company | PRV | 25%/30% | 4 years | Related body corporate |
| Australian Public Company | PUB | 30% | 4 years | Related body corporate |
| Individual/Sole Trader | IND | Marginal rates | 2 years | N/A |
| Family Trust | TRT | Trustee rates | 4 years | Tracing provisions |
| Unit Trust | TRT | Trustee rates | 4 years | Tracing provisions |
| Partnership | PTR | Partner rates | 4 years | Common employees |
| SMSF | SMF | 15%/0% | 4 years | N/A |
| Government Entity | GOV | Exempt | N/A | Exempt |
| Non-Profit | NPF | Varies | 4 years | Charitable exemption |
ABR返回的实体类型代码对应不同的税务处理方式:
| ABR实体类型 | 代码 | 税率 | 修正期限 | 工资税分组规则 |
|---|---|---|---|---|
| 澳大利亚私人公司 | PRV | 25%/30% | 4年 | 关联法人实体 |
| 澳大利亚公众公司 | PUB | 30% | 4年 | 关联法人实体 |
| 个人/个体经营者 | IND | 边际税率 | 2年 | 不适用 |
| 家族信托 | TRT | 受托人税率 | 4年 | 追溯条款 |
| 单位信托 | TRT | 受托人税率 | 4年 | 追溯条款 |
| 合伙企业 | PTR | 合伙人税率 | 4年 | 共同雇员 |
| SMSF | SMF | 15%/0% | 4年 | 不适用 |
| 政府实体 | GOV | 免税 | 不适用 | 免税 |
| 非营利组织 | NPF | 视情况而定 | 4年 | 慈善豁免 |
Response Data Extraction
响应数据提取
Key Fields
关键字段
| Field | Path | Use |
|---|---|---|
| Entity Name | | Display name |
| Entity Type | | Tax rate selection |
| ABN Status | | Active check |
| GST Registered | | Input tax credit |
| GST Status | | Current registration |
| State | | Payroll tax jurisdiction |
| Postcode | | Location verification |
| ACN | | Company cross-reference |
| 字段 | 路径 | 用途 |
|---|---|---|
| 实体名称 | | 显示名称 |
| 实体类型 | | 税率选择 |
| ABN状态 | | 有效性检查 |
| GST已注册 | | 进项税抵免 |
| GST状态 | | 当前注册状态 |
| 州 | | 工资税管辖范围 |
| 邮政编码 | | 位置验证 |
| ACN | | 公司交叉核对 |
Output Format
输出格式
xml
<abn_lookup_result>
<abn>51824753556</abn>
<abn_valid>true</abn_valid>
<abn_active>true</abn_active>
<entity_name>Example Pty Ltd</entity_name>
<entity_type>Australian Private Company</entity_type>
<entity_type_code>PRV</entity_type_code>
<gst_registered>true</gst_registered>
<gst_effective_from>2015-07-01</gst_effective_from>
<state>NSW</state>
<postcode>2000</postcode>
<acn>824753556</acn>
<tax_implications>
<corporate_tax_rate>0.25</corporate_tax_rate>
<!-- Base rate entity test required (passive income <80%) -->
<amendment_period_years>4</amendment_period_years>
<payroll_tax_grouping_risk>related_body_corporate</payroll_tax_grouping_risk>
</tax_implications>
<lookup_metadata>
<source>ABR API</source>
<queried_at>2026-02-13T10:00:00+11:00</queried_at>
<cache_ttl_hours>24</cache_ttl_hours>
</lookup_metadata>
</abn_lookup_result>xml
<abn_lookup_result>
<abn>51824753556</abn>
<abn_valid>true</abn_valid>
<abn_active>true</abn_active>
<entity_name>Example Pty Ltd</entity_name>
<entity_type>Australian Private Company</entity_type>
<entity_type_code>PRV</entity_type_code>
<gst_registered>true</gst_registered>
<gst_effective_from>2015-07-01</gst_effective_from>
<state>NSW</state>
<postcode>2000</postcode>
<acn>824753556</acn>
<tax_implications>
<corporate_tax_rate>0.25</corporate_tax_rate>
<!-- Base rate entity test required (passive income <80%) -->
<amendment_period_years>4</amendment_period_years>
<payroll_tax_grouping_risk>related_body_corporate</payroll_tax_grouping_risk>
</tax_implications>
<lookup_metadata>
<source>ABR API</source>
<queried_at>2026-02-13T10:00:00+11:00</queried_at>
<cache_ttl_hours>24</cache_ttl_hours>
</lookup_metadata>
</abn_lookup_result>Privacy Considerations
隐私注意事项
- ABR data is public information — no consent required for lookup
- However, caching ABR responses containing sole trader names has privacy implications under APP 11
- Sole trader lookups return individual names — handle with same care as personal information
- Cache ABR responses for 24 hours maximum, then re-query
- RLS policies on table must restrict access to authenticated users only
abn_lookup_cache
- ABR数据属于公开信息——查询无需获得同意
- 但缓存包含个体经营者姓名的ABR响应会涉及APP 11下的隐私问题
- 个体经营者查询会返回个人姓名——需按照个人信息的标准谨慎处理
- ABR响应的缓存时长最长为24小时,之后需重新查询
- 表的RLS策略必须限制仅认证用户可访问
abn_lookup_cache
Best Practices
最佳实践
- Always validate ABN format client-side before making API call
- Cache responses for 24 hours to reduce ABR API load
- Handle ABN not found gracefully — entity may have recently registered or cancelled
- Check GST status separately from ABN status — ABN can be active with cancelled GST
- Entity type determines tax rate, amendment period, and payroll tax grouping — always extract
- Rate limit ABR API calls — no published limit but be respectful (max 1 req/second)
- 始终先在客户端验证ABN格式,再调用API
- 缓存响应24小时以减少ABR API的负载
- 优雅处理ABN未找到的情况——实体可能是近期注册或已注销
- 单独检查GST状态与ABN状态——ABN可能处于有效状态但GST已注销
- 实体类型决定税率、修正期限和工资税分组规则——务必提取该信息
- 限制ABR API调用频率——官方未公布限制,但需保持克制(最多1次/秒)