Getting an ABN as a Locum Doctor: A Step-by-Step Guide
[5 min read | Locum Pay & Rates | May 2026]
TL;DR: Locum doctors in Australia need an Australian Business Number (ABN) to work as independent contractors. This guide outlines the steps to register for an ABN, including choosing your business structure and confirming GST registration. Avoid common pitfalls like using your ABN for non-locum work. Learn more at Australian Business Register.
- An ABN is a unique 11-digit number identifying your business.
- Locum doctors need an ABN to invoice directly and manage taxes.
- GST registration is required if annual income exceeds A$75,000.
Sources: 3 cited below ↓
What is an ABN?
An Australian Business Number (ABN) is a unique 11-digit identifier for your business. For locum doctors, having an ABN signifies that you are operating as a sole trader or through a company, rather than as an employee. This distinction is crucial for managing your business dealings with hospitals and clinics.
The ABN is essential for invoicing and tax purposes. It allows you to be recognised by the government and other businesses, ensuring that your professional activities are properly documented and compliant with Australian regulations.
11-digit
unique identifier for businesses, Australian Business Register (2026)
Why do locum doctors need an ABN?
Locum doctors require an ABN for several reasons. It allows direct invoicing for services rendered, providing control over income and expenses. This flexibility is ideal for doctors who wish to work with multiple hospitals or clinics without being tied to a single employer.
Without an ABN, locum doctors might be subject to PAYG employment, which can restrict flexibility and potentially lead to higher tax withholdings. Therefore, obtaining an ABN is a critical step for any doctor considering locum work.
💡Tax Planning
Setting aside funds for tax and superannuation is crucial for locum doctors.
How do you get an ABN as a locum doctor?
Step 1: Visit the Australian Business Register (ABR)
Begin by visiting the official Australian Business Register website at abr.gov.au. Click on "Apply for an ABN" and follow the online prompts to start your application.
Step 2: Choose Your Business Structure
Most locum doctors find that registering as a sole trader is the simplest option. However, you can opt to set up a company (Pty Ltd) if you plan to expand or split income for tax purposes in the future.
Step 3: Enter Your Details
You'll need to provide your Tax File Number (TFN), full name, address, and business activity (select "medical services" or "locum doctor"). Also, indicate the date you started or plan to start your locum work.
Step 4: Confirm GST Registration
If your annual income is expected to exceed A$75,000, you must register for GST. This involves adding 10% GST to your invoices and submitting a Business Activity Statement (BAS) quarterly to pay this tax. It's advisable to register for GST upfront to streamline your financial management.
Step 5: Submit and Record Your ABN
Upon approval, you'll receive your ABN instantly. Keep this number secure and include it on all invoices sent to hospitals or agencies.
Registering for GST upfront simplifies financial management for locum doctors.
What does this mean for locum doctors in New South Wales?
For locum doctors in New South Wales, obtaining an ABN is a straightforward process that opens doors to numerous opportunities. With an ABN, doctors can work across various hospitals and clinics in the state, enjoying the flexibility and independence that locum work offers.
New South Wales has a high demand for locum doctors, particularly in rural and regional areas. An ABN allows you to meet this demand while managing your own tax and superannuation obligations. This autonomy can lead to greater job satisfaction and financial rewards.
An ABN provides locum doctors in New South Wales with flexibility and independence in their professional practice.
