abn-entity-lookup

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Original

English
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Translation

Chinese

ABN 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/ABRSearchByABN
https://abr.business.gov.au/abrxmlsearch/AbrXmlSearch.asmx/ABRSearchByABN

Parameters

参数

ParameterRequiredDescription
searchString
Yes11-digit ABN
includeHistoricalDetails
No
Y
or
N
(default
N
)
authenticationGuid
YesABR API GUID from env
ABR_GUID
参数是否必填描述
searchString
11位数字的ABN
includeHistoricalDetails
Y
N
(默认值
N
authenticationGuid
来自环境变量
ABR_GUID
的ABR API GUID

Alternative Endpoints

备选端点

EndpointUse Case
ABRSearchByABN
Lookup by ABN (primary)
ABRSearchByASIC
Lookup by ACN (9-digit)
ABRSearchByName
Search by entity name (fuzzy)
ABRSearchByNameAdvanced
Search with state/postcode filters
端点使用场景
ABRSearchByABN
通过ABN查询(主用)
ABRSearchByASIC
通过ACN(9位数字)查询
ABRSearchByName
通过实体名称模糊查询
ABRSearchByNameAdvanced
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)

  1. Must be exactly 11 digits
  2. 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
  1. 必须恰好为11位数字
  2. 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) → VALID
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) → VALID

Entity Type Mapping

实体类型映射

ABR returns entity type codes that map to tax treatment:
ABR Entity TypeCodeTax RateAmendment PeriodPayroll Tax Grouping
Australian Private CompanyPRV25%/30%4 yearsRelated body corporate
Australian Public CompanyPUB30%4 yearsRelated body corporate
Individual/Sole TraderINDMarginal rates2 yearsN/A
Family TrustTRTTrustee rates4 yearsTracing provisions
Unit TrustTRTTrustee rates4 yearsTracing provisions
PartnershipPTRPartner rates4 yearsCommon employees
SMSFSMF15%/0%4 yearsN/A
Government EntityGOVExemptN/AExempt
Non-ProfitNPFVaries4 yearsCharitable 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PRV25%/30%4年关联法人实体
澳大利亚公众公司PUB30%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
SMSFSMF15%/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

FieldPathUse
Entity Name
businessEntity/mainName/organisationName
Display name
Entity Type
businessEntity/entityType/entityTypeCode
Tax rate selection
ABN Status
businessEntity/ABN/isCurrentIndicator
Active check
GST Registered
businessEntity/goodsAndServicesTax/effectiveFrom
Input tax credit
GST Status
businessEntity/goodsAndServicesTax/isCurrentIndicator
Current registration
State
businessEntity/mainBusinessPhysicalAddress/stateCode
Payroll tax jurisdiction
Postcode
businessEntity/mainBusinessPhysicalAddress/postcode
Location verification
ACN
businessEntity/ASICNumber
Company cross-reference
字段路径用途
实体名称
businessEntity/mainName/organisationName
显示名称
实体类型
businessEntity/entityType/entityTypeCode
税率选择
ABN状态
businessEntity/ABN/isCurrentIndicator
有效性检查
GST已注册
businessEntity/goodsAndServicesTax/effectiveFrom
进项税抵免
GST状态
businessEntity/goodsAndServicesTax/isCurrentIndicator
当前注册状态
businessEntity/mainBusinessPhysicalAddress/stateCode
工资税管辖范围
邮政编码
businessEntity/mainBusinessPhysicalAddress/postcode
位置验证
ACN
businessEntity/ASICNumber
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
    abn_lookup_cache
    table must restrict access to authenticated users only
  • 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
  • abn_lookup_cache
    表的RLS策略必须限制仅认证用户可访问

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)