When an Australian Business Number (ABN) is marked for manual review, it indicates that the Australian Taxation Office (ATO) needs to verify or clarify certain details in the application. This process is typically initiated when there is insufficient or incorrect information provided, or when the ATO requires additional confirmation of business activities or the identity of associates. During this period, which can take up to 28 days, an ATO representative may reach out to gather more information or resolve any discrepancies. It's important to ensure that all information provided in the ABN application is accurate and up-to-date to avoid delays in the review process.
An application may be manually reviewed for any of the following reasons:
- TFNs were not supplied for all associates
- There are overseas associates involved (who may not have TFNs)
- Identification information for associates does not match ATO records, for e.g. date of birth, name etc.
- The company/sole trader/partnership already has an ABN – which may need to be reactivated
- The ATO may want to clarify your business activity
- There are incorrect details included, for e.g. wrong TFN