ABN Entity Lookup 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.

When to Use

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

ABR API Configuration

Endpoint

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

Parameters

Parameter	Required	Description
`searchString`	Yes	11-digit ABN
`includeHistoricalDetails`	No	`Y` or `N` (default `N` )
`authenticationGuid`	Yes	ABR API GUID from env `ABR_GUID`

Alternative Endpoints

Endpoint	Use Case
`ABRSearchByABN`	Lookup by ABN (primary)
`ABRSearchByASIC`	Lookup by ACN (9-digit)
`ABRSearchByName`	Search by entity name (fuzzy)
`ABRSearchByNameAdvanced`	Search with state/postcode filters

ABN Validation Rules

Format Validation (Client-Side)

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

Example Validation

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

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

Response Data Extraction

Key Fields

Field	Path	Use
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

Output Format

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

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

Best Practices

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)

abn-entity-lookup

NPX Install

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