Key Highlights
- From November 2027, most online ABN applicants will need at least a Standard Digital ID.
- Applicants will also need to pass record ownership checks.
- ABN Lookup is moving from the Department of Industry to the ATO.
- The ATO has warned that applying for an ABN through the official register is free.
Getting an Australian Business Number online is set to become harder to do with someone else's identity. The ATO says that from November 2027, most people applying for an ABN online will have to verify their identity with at least a Standard Digital ID and pass record ownership checks. Consultation on the design is under way now and due to finish this month, so the detail is still being worked out.
The ABN is the gateway to invoicing as a business, registering for GST and dealing with government as an enterprise. That makes it a target for anyone trying to commit Fraud in someone else's name.
What the ATO has announced
The change appears in the ATO's register of business matters under consultation, last updated on 2 November 2026. The item, titled "Australian Business Number Authentication", was registered in October.
The ATO describes it this way: "The Australian Taxation Office is introducing stronger identity and authentication requirements." The register says that from November 2027, most online applicants must verify their identity with at least a Standard Digital ID and pass record ownership checks.
It also says applicants and their associates will receive digital notifications.
The stated purpose of the consultation is "To seek feedback on the proposed authentication requirements for online Australian Business Number (ABN) applications", along with notifications and implementation readiness. Targeted consultation is under way with stewardship groups and other ATO forums, with completion expected in November 2026.
This is an administrative change being designed by the ATO, not new legislation. The ATO hasn't published the full technical requirements, what "record ownership checks" will involve, or which applicants fall outside the word "most".
How applicants prove who they are today
The Australian Business Register's current guidance says "The quickest way to prove your identity is with your valid TFN." Applicants without one may be asked for supporting documents, such as a passport, driver's licence, birth certificate or certificate of incorporation.
The ABR says proof of identity is used "to confirm who you are and prevent identity theft". It warns that residents whose details don't match are refused an ABN.
Non-residents can face delays and possible refusal. And if requested documents aren't received and processed within 43 days of applying, the ABR says the application will be refused.
The planned shift puts a Digital ID, rather than a tax file number, at the front of the process for most online applications.
Explainer: what a 'Standard' Digital ID is
The government's Digital ID app, myID, lets people prove who they are online at different identity strengths. Standard and Strong sit above the most basic level.
Some government online services already require a Standard or Strong identity strength before you can log in or act for a business. Under the ATO's plan, a Standard identity strength would become the minimum for most people applying for an ABN online.
Hypothetical example: Jess plans to go out on her own as a freelance designer in early 2028. Under the proposed settings, she would need at least a Standard Digital ID before applying online. If her myID is currently set at a lower level, she would need to boost it first. Someone applying before November 2027 would still use today's process.
What exactly a Standard level will require for ABN purposes, and what happens to people who can't reach it, are among the details still to be confirmed.
For legitimate applicants, the change may mean an extra step rather than a barrier, though that depends on the final design. People without a Digital ID, or who can't reach a Standard level, will be watching for any alternative pathway the ATO settles on, given the register refers only to "most" online applicants.
ABN Lookup is moving too
A second new item on the register, also registered in October, covers ABN Lookup and super fund Lookup. These public search tools let anyone check a business's ABN details, or look up a super fund's details.
The ATO says it is "transitioning the ABN Lookup and Super Fund Lookup Services". According to the register, the services will move from the Department of Industry, Science and Resources to the ATO, with a Beta in May 2027 and full launch by June 2028.
Consultation on the design of the new services and the transition of existing users is under way with professional associations, industry representatives and other groups. It is expected to finish in June 2027.
Super Fund Lookup matters more under Payday Super, which has been law since 1 July 2026. Employers must now get super to a worker's fund within seven business days of payday, so accurate fund details are critical.
Why integrity is in focus
The ABR already runs checks on who holds an ABN. It says it conducts "random reviews on a regular basis to confirm if businesses are entitled to an ABN", either on application or after an ABN is issued. A cancellation program removes ABNs that are no longer being used.
The ABR also notes "It's an offence to quote an ABN that isn't your own, or to use your ABN when it has been cancelled."
ABR data is used by other agencies to spot fraud. A case study on the Commonwealth Counter Fraud website says a Victorian department used non-public ABR data to flag suspect applications after a spike in backdated registration requests. About $60 million of ineligible claims were identified and assessed as unsuccessful, it says.
Scammers have also exploited the registration process itself. In 2022 the ATO warned about fake websites charging fees for ABN and TFN applications, noting that applying for an ABN through the Australian Business Register is free.
Key dates and what to watch
- November 2026: targeted consultation on ABN authentication is due to finish.
- May 2027: beta of the new ATO-hosted ABN Lookup and Super Fund Lookup services is planned.
- June 2027: consultation on the Lookup services is expected to finish.
- November 2027: stronger identity checks for most online ABN applications are scheduled to begin.
- By June 2028: full launch of the new Lookup services.
- Still to come: the ATO's detail on record ownership checks, notifications to associates and which applicants are exempt.






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