Do I need an ABN to get paid?
You don’t need an Australian Business Number (ABN) to get paid, but if you are a tax resident in Australia and don’t provide an ABN, APRA AMCOS will deduct income tax before you get paid.
Tax will not be deducted for royalty payments to members who are tax resident in NZ, so a business number is not necessary for NZ-based members.
Why would I need an ABN?
If you are a tax resident in Australia and don’t provide an Australian Business Number (ABN), APRA AMCOS is required to deduct tax from your royalties at the highest marginal rate for personal income tax for payments of more than $500 in APRA royalties and $75 for AMCOS royalties.
So, if you are an APRA or AMCOS member and pay tax in Australia, make sure you tell us your ABN.
APRA AMCOS can only accept “Individual (Sole Trader)” ABNs for writer members, so make sure you have the right one. It’s free to apply for an ABN through the Australian Business Register.
New Zealand members
ABNs are for Australian tax residents only. If you are a tax resident of New Zealand, income tax is not deducted from your royalties, so New Zealand-based members do not need to provide a business number.
See also
Frequently asked questions
Do I need an ABN?
It is not a requirement to have an individual/sole trader ABN on file with us, but please note that if you do not supply an individual/sole trader ABN to APRA AMCOS and you earn more than $500 in APRA royalties and/or more than $75 in AMCOS royalties in any payment, APRA AMCOS is obliged by law to withhold 47% in PAYG tax from those payments. Withheld PAYG tax may be claimed back via your annual tax return.
ABNs are for Australian tax residents; NZ members do not require one.
How do I add my ABN?
If you have an Individual/Sole Trader ABN, or acquire one, please update it in the Writer Portal via My Account -> Business details section. This can also be done in the App via Account -> My details -> Edit business details.
Alternatively, please provide it via email to your local writer services team and we will ensure that your membership file is updated.
How to get an ABN
Once you become a member, make sure you tell us your Australian Business Number (ABN). If you don’t have an ABN, get one! It’s free to apply. We can only accept Individual/Sole Trader ABNs.
If you don’t have an ABN and you earn more than $500 in APRA royalties or $75 in AMCOS royalties, we have to deduct withholding tax from your royalties at the highest marginal rate for personal income tax.
Apply for an ABN through the Australian Business Register.
