感谢楼上答复!
刚在ATO的一个资料(Tax Basics for Small Business)里查到如下
A partnership is not a separate legal entity and doesn’t pay income tax on the income it earns. Instead,
you and each of your partners pay tax on the share of net partnership income you each receive.
While the partnership doesn’t pay tax, it does have to lodge an annual partnership income tax return to
show all income earned by the partnership and deductions claimed for expenses incurred in carrying on
the partnership business. The tax return also shows each partner’s share of net partnership income.
如果没理解错的话,partnership本身不用报税,这个partnership里的每个人按比例分别报税就ok了。
但是如果是这样,我的ABN的TFN什么时候需要用到?