Question: Is it possible to lodge a tax return through LodgeiT for a trust that does not have an ABN? The trust does not run a business so does not have or need an ABN.
Answer: Should be possible if you are a tax agent AND the trust has a TFN.
Lodging a Trust Tax Return Without an ABN
Overview
Lodging a Trust Tax Return without an Australian Business Number (ABN) is only possible if you are a registered tax agent and the trust has a Tax File Number (TFN).
If you are not a tax agent, the Australian Taxation Office (ATO) requires an ABN in order to lodge a Trust Tax Return electronically.
Options Available
- If you are a Tax Agent
You can lodge the return electronically through an SBR-compliant platform such as LodgeiT, provided the trust has a valid TFN. - If you are NOT a Tax Agent
You must either:- Apply for an ABN for the trust, or
- Lodge a paper form directly with the ATO.
Why an ABN is Important
Required for lodging Trust Tax Returns electronically without a tax agent.
Ensures compliance with Pay As You Go (PAYG) tax and other obligations.
Confirms your business identity to clients and suppliers for invoicing and ordering.
Grants access to government online services and systems such as LodgeiT and the ATO portal.
ATO Requirements
The ATO mandates that trusts carrying on an enterprise or business must have an ABN.
The ABN uniquely identifies the trust in the Australian Business Register (ABR), allowing proper electronic processing and ensuring compliance with GST, PAYG, and other regulatory frameworks.
Without an ABN, the ATO system cannot recognize the trust for electronic lodgement, and therefore, it cannot be lodged directly through LodgeiT or any SBR-enabled platform.