At 02:57 PM 16/08/2002 +1000, you wrote:
>Lindsay is correct (at least according to the ATO). If you are carrying on 
>a business you must have an ABN.

Chris,

That is actually not correct...  There is no legal requirement for people 
carrying on a business to have an ABN or to quote an ABN.  It is also true 
that there are consequences (for some who don't have an ABN) such as having 
tax deducted from payments to your business...  However, this does not 
change the law... and the law is that there is no legal requirement to have 
an ABN.

For example, say I carry on the business of residential property 
investment.  Yes, this can be a business.  I have a client how owns 70 plus 
residential properties...  He is definitely in business...  There is no 
legal requirement to quote an ABN to people paying residential rents, and 
there is no requirement for residential tenants to deduct tax from 
rent.  Consequently, such a person doesn't need an ABN.  Chris, are you 
suggesting such a person should register for an ABN in order to apply for a 
domain name?

Peace,

Shane