"When I need courses on topics that my university will not offer, Coursera is one of the best areas to go." A business must have an ABN if it is necessary to sign up for GST (see above, Use taxes). All other businesses may choose whether to obtain an ABN. https://master-of-laws-in-taxatio07395.dreamyblogs.com/34415680/the-diploma-in-taxation-law-diaries