OBS_VALUE: Foreign entities can do most of their business reporting and transactions online using the Business Portal, Standard Business Reporting (SBR)- enabled business accounting software and Electronic Commerce Interface (ECI), which requires an Australian business number (ABN). ABN is a unique 11-digit identifier that makes it easier for businesses and all levels of government to interact. A non-resident entity may be entitled to an ABN where it is carrying on an enterprise in Australia; or in the course of carrying on an enterprise, it makes sales that are connected with Australia. The foreign entity does not have to be located in Australia.