Thanks Scott and Terry, it seems that the answer is no.See below link from the ATO:http://www.ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/00221985.htm&page=10&H10

really?

Hi Marthamel, can you please let me have your attorney as well?  Thank you. spierreyoung@gmail.comThank you.

Thank you Bevk! Thank you Judith!

thank you richard

i was confused between biz name and ABN, the accountant was right. but thanks for the replies,thank you Steve for this brilliant forum!pierre

Thanks Rich for the tips on finance

thanks Dan, that's what i was inclined to think, dunno why the accountant say i needed a biz name