In the 2018-19 Budget, the Government announced that it will consult stakeholders on the best way to strengthen and modernise the Australian Business Number (ABN) system. Action to reform the ABN system responds to Black Economy Taskforce findings (see Final Report) that participants in the black economy are using the ABN system to facilitate their fraudulent activity. This will also provide an opportunity to consider improvements to the ABN system which will better support ABN data for end users and underpin the growing use of ABNs across a wide range of purposes. Views are sought on possible changes to the ABN system including adjusting ABN entitlement rules, imposing conditions on ABN holders, and introducing a renewal process including a renewal fee. Stakeholders are also welcome to make comments or provide insights on other aspects of the ABN system that are not raised in this paper.