I have a client who is a Ltd Company incorporated and based in the UK. They sell advertising on the internet, a bit like yell.com. They have self employed people around the world who sell the advertising in their respective countries and then receive a comission for their efforts. They are about to appoint someone in Australia but the guy they are looking to use there has told them that they need an Australian Business Number (ABN) before they can start. Does anyone know if this is correct? To clarify, my client is not looking to open an office or base themselves in Australia, they are merely selling advertising to Australian based businesses through a self employed agent.
Thanks in advance,