Holding an ABN number in QLD

Holding an ABN number in QLD

To Australians and QLD residents more specifically .......do we have to have a ABN number ?

I declare my earnings from my Airbnb house to the ATO come tax time and pay what I’m told but really all hosts are small business owners (even though I class mine more as a hobby) and therefore should have an ABN. Any comments are much appreciated.

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