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
<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)
