If your company is carrying on a business then it needs an ABN. Carrying on a business means that the company will be earning income by issuing invoices. In this case, the company must register a new ABN, you cannot transfer or link an existing ABN to a new company.
If your company is going to be the trustee of a trust, be it an SMSF, family trust etc, then it most likely will not need an ABN for itself. The trustee will not carry out business activities in its own right, but in its capacity as trustee which will be under the trust’s ABN.
You can register for a business name at the same time as your ABN registration. If you choose not to register for both at the same time you will need to go to the Australian Securities and Investments Commission (ASIC) to register your business name. You can do this after you get your ABN.
