If you apply for an ABN, you need to be able to show you‘ve started a business and are entitled to an ABN. 

To maintain the integrity of the ABR, the ATO may contact you to confirm your ABN entitlement. They may ask you to show evidence that you’re carrying on an enterprise, which could include: 

• advertising, setting up a social media account or a website for the business 
• purchasing business cards or stationery for the business 
• obtaining business licences or insurance to operate (such as public liability and professional indemnity) 
• leasing or purchasing premises, equipment or stock for the business 
• issuing quotes or bidding for work 
• consulting with financial, business or tax advisers 
• applying for finance buying a business
• documents showing your business bank account details. 

Check the record-keeping requirements of all organisations you deal with. For example, if you’re registering a company with the Australian Securities & Investments Commission (ASIC), they’ll have separate record-keeping requirements.