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Hi Mick,

Having an ABN is really no big deal to get and does not really give you any additional reporting burden over and above your annual tax return. If you want to set up a business no matter how small I don’t think there is any reason not to get one.

If I wanted to employ an individual to fix my pcs, or do some minor handy work I would not use anyone that did not have an ABN or could provide me with an invoice/tax receipt.

All the best