Do Dog Walkers Need an ABN in Australia?

Last update: Sep. 28, 2026

When Does a Dog Walker Need an ABN?

An Australian Business Number identifies a business or other entity when dealing with government, businesses and the community. Not everyone who receives money for walking a dog or caring for a pet is automatically entitled to an ABN. The key question is whether the activity is being carried on or started as an enterprise in Australia. The Australian Business Register states that an individual carrying on an enterprise is entitled to an ABN.

For a dog walker, the overall way the activity is conducted matters. Someone who regularly advertises dog walking services, accepts bookings, sets prices, keeps business records and actively seeks customers may be operating a business. Someone who occasionally walks a neighbour's dog as a favour or receives an irregular payment may have a different situation.

The Australian Taxation Office explains that business activities generally involve continuous or repeated activities carried out for the purpose of making a profit. Relevant indicators include the intention and prospect of profit, repetition and continuity, the scale of the activity and whether it is planned and carried out in a business-like manner. No single factor determines the outcome by itself.

• Regular bookings: You repeatedly provide dog walking or pet care services to paying customers.
• Commercial purpose: You advertise your services, publish prices, issue quotes or actively seek customers.
• Business organisation: You manage bookings, customer information, payments, records and service arrangements systematically.
• Profit intention: You are carrying on the activity with an intention to generate income or profit.
• Ongoing activity: The work is repeated or continuous rather than being an isolated favour or occasional personal activity.

Dog Walking Business or Hobby?

A dog walking activity can start as something informal and later develop into a business. The important point is that there is no single income amount that automatically turns a hobby into a business or determines ABN entitlement. The nature of the activity and the surrounding circumstances need to be considered as a whole. The ATO states that a hobby or recreation from which you do not seek to profit is not a business.

For example, occasionally helping a friend by walking their dog while they are away is different from creating a service with advertised prices, recurring customers, scheduled walks, customer agreements and business records. The first situation may be personal or occasional activity, while the second may have stronger characteristics of a business.

The Australian Taxation Office's business indicators include commercial purpose, profit intention, repetition and regularity, similarity to ordinary trade, business-like organisation, and the size, scale and permanency of the activity. These indicators are considered together rather than through a fixed checklist where one answer automatically decides the result.

If you are unsure whether your activity is a hobby or a business, consider the entire pattern of your activities rather than focusing only on the amount you have earned. The ATO recommends considering whether you intend to be in business, whether there is a prospect of profit, whether the activity is repeated and whether it is planned and carried out in a business-like manner.

What About Pet Sitting and Dog Boarding?

The same general principles can apply when you provide pet sitting, house visits or other pet care services. The fact that the service takes place in a customer's home rather than your own premises does not by itself determine whether the activity is an enterprise.

For example, an individual who regularly accepts bookings to visit customers' homes, feed pets, administer agreed care and charge a stated service fee may be operating a commercial service. The relevant circumstances include how the activity is organised, how regularly it is performed and whether there is an intention to make a profit.

Dog boarding and home-based pet care can involve additional practical and regulatory considerations that depend on the location and nature of the service. An ABN does not replace any licences, permits, animal welfare requirements, insurance or local rules that may apply to a particular pet care activity.

The ABN question should therefore be treated separately from any state, territory or local requirements for operating a pet service. If your business involves caring for animals at your premises, check the requirements that apply in your area before starting the service.

Employee or Independent Dog Walker?

A dog walker working independently can have a different ABN position from a person employed by a dog walking company or pet care business. The Australian Business Register states that you are not entitled to an ABN for work carried out as an employee, even if you or the employer describes the arrangement as contracting.

An independent dog walker may find their own customers, set their fees, decide how services are delivered, manage their own schedule and operate their own business records. These circumstances can be consistent with carrying on an enterprise, although the overall working relationship still needs to be considered.

Having an ABN does not itself make someone an independent contractor. The actual relationship between the parties is relevant. A business should not require an employee to obtain an ABN simply to change the label applied to the working arrangement.

If you are providing dog walking services to another business under a contracting arrangement, you can read our guide to ABNs for contractors in Australia for more information about the distinction between contracting and employment.

Can a Dog Walker Operate as a Sole Trader?

Yes. An individual carrying on an enterprise can operate as a sole trader. The Australian Business Register describes a sole trader as an individual who carries on an enterprise and is the only owner of the business. A sole trader is legally responsible for the business, including its debts and obligations.

For an individual dog walker, sole trader status can be a straightforward business structure because the business is operated personally rather than through a separate company. However, the choice of structure depends on the person's circumstances, plans, risks and obligations.

If you are starting a small dog walking service on your own, make sure the business structure you select accurately reflects how the activity will operate. If the business grows, employs workers or takes on significant commercial risks, professional advice may be useful before changing or expanding the structure.

Do Dog Walkers Need a Business Name?

An ABN and a business name are separate registrations. A sole trader can generally operate under their own full name without registering a separate business name. If the dog walking business operates under another name, business name registration may be required.

ASIC states that a business name is the name under which a business operates and that registration is required when a business is run in Australia under a name other than the operator's own name. An ABN or ABN application reference number is required when registering a business name.

For example, a sole trader operating simply under their own full name may not need a separate business name. A brand such as a separate dog walking or pet care service name can create a business name registration requirement.

If you plan to use a separate name for your pet care service, read our guide to registering a business name in Australia.

Does a Dog Walking Business Need GST Registration?

Having an ABN does not automatically mean that a dog walker or pet sitter must register for GST. GST registration is a separate requirement based on the business's circumstances and GST turnover.

For most businesses, compulsory GST registration applies when current or projected GST turnover reaches $75,000. GST turnover is based on business income rather than profit, with specific exclusions and rules used when calculating the threshold.

This means a dog walker should monitor business turnover rather than simply looking at the amount left after expenses. A business with substantial equipment, insurance or travel costs may have a much lower profit than turnover, but those expenses do not simply reduce GST turnover for the purpose of the registration threshold.

If your dog walking or pet sitting business is below the compulsory GST registration threshold, voluntary registration may still be possible in appropriate circumstances. Registration creates additional GST obligations, so it should be considered separately from the decision to obtain an ABN.

A dog walker who is not registered for GST should not represent that GST is being charged on their services. If you become registered, make sure your invoicing and reporting practices reflect your GST status.

What Income and Expenses Should a Dog Walker Record?

Good record keeping is important for a dog walking or pet sitting business. You should keep records that support your business income and expenses and make it possible to distinguish business transactions from private spending.

• Client payments: Keep invoices, receipts, payment confirmations and other records showing amounts received from customers.
• Booking records: Keep information that documents the services provided, dates, customers and agreed prices.
• Business insurance: Retain invoices and policy records for insurance that relates to the business.
• Advertising: Keep records for website costs, online advertising, printed materials and other genuine business promotion.
• Equipment and supplies: Keep records for leads, harnesses, waste bags, cleaning supplies, storage equipment and other items used in the business.
• Vehicle and travel: Keep appropriate records where travel is undertaken for business purposes and you intend to claim an eligible deduction.
• Software and subscriptions: Keep records for booking systems, accounting software, payment services and other business subscriptions.

An expense is not automatically deductible just because it is useful to a dog walking business. Tax deductions depend on the relevant tax rules and the connection between the expense and earning assessable business income. Private expenditure should not simply be treated as a business expense.

For example, if a mobile phone, vehicle or other asset is used for both private and business purposes, the business and private use may need to be separated. Keeping contemporaneous records can help support the business portion of eligible expenses.

What About Working From Home?

A dog walking business may be managed from a home office even when the actual services are performed outdoors or at customers' homes. Working from home does not itself determine whether you are entitled to an ABN.

If you use part of your home for business administration, keep appropriate records for any expenses you intend to claim. The tax treatment of home-based business expenses depends on the circumstances and the applicable rules.

You should also distinguish between costs incurred to run the business and ordinary private household expenses. A business connection alone does not automatically make an entire household bill deductible.

What Information Do You Need to Apply for an ABN?

If you determine that you are carrying on or starting an enterprise and are entitled to an ABN, the Australian Business Register requires accurate information about the applicant and the business activity. The application process can include questions designed to establish ABN entitlement.

For an individual starting a dog walking business, it is useful to have your personal details, tax information, business activity details, structure and relevant commencement information available before applying.

• Personal information: Have the identity and contact information required for the application available.
• TFN: Your Tax File Number can be relevant to the ABN application and identity verification process.
• Business activity: Describe the dog walking or pet care activity accurately rather than using a vague description.
• Structure: Identify whether you are applying as a sole trader or through another business structure.
• Commencement details: Provide accurate information about when the enterprise started or is being started.

The ABR may review ABN entitlement. If selected for review, you may be asked to provide evidence that you commenced, or took steps to commence, the business or enterprise from the start date provided in your application. Examples of evidence can include advertising, a website, insurance, business equipment, quotes or other steps taken to establish the activity.

Once you have established that you are entitled to an ABN, you can use the ABN registration form to begin the registration process.

What If Dog Walking Is a Side Business?

It is possible to have employment income while separately operating a dog walking or pet sitting business. The employment relationship and the independent activity should be considered separately.

For example, someone could work full-time for an employer during the week and operate a small dog walking service on weekends. If the weekend activity is genuinely carried on as an enterprise, it can have its own business and tax considerations.

The fact that the activity is part-time does not automatically prevent it from being a business. Conversely, calling an activity a side business does not automatically establish ABN entitlement. The relevant business indicators still need to be considered.

Common ABN Mistakes for Dog Walkers

Dog walkers and pet sitters can misunderstand ABN requirements when they focus on the amount earned rather than the nature of their activity.

• Assuming there is a minimum income threshold: ABN entitlement is not determined by a simple minimum income figure. Whether you are carrying on or starting an enterprise is the central question.
• Assuming every casual dog walker needs an ABN: Occasional personal activity does not automatically amount to a business.
• Confusing an ABN with GST registration: You can be entitled to an ABN without automatically being required to register for GST.
• Assuming an ABN creates contractor status: An ABN does not by itself determine whether a working arrangement is employment or contracting.
• Ignoring business name requirements: Trading under a name other than your own can create a separate registration requirement.
• Mixing private and business expenses: Personal spending should not automatically be treated as a business deduction.
• Failing to keep records: Income, expenses, bookings and supporting documents should be recorded appropriately.

Frequently Asked Questions About Dog Walker ABNs

Do I need an ABN if I only walk one dog's owner?

Not necessarily. Having one customer does not by itself determine whether you are carrying on an enterprise. The way the activity is organised, its commercial purpose, regularity and other circumstances need to be considered.

Do I need an ABN if I only walk dogs on weekends?

Part-time or weekend work can still be an enterprise. The relevant question is whether the activity is being carried on or started as a business or enterprise rather than whether it is full-time.

Can I have an ABN and still have a normal job?

Yes. Employment income and an independent business can coexist. The employment activity does not require an ABN, while a separate eligible enterprise can have its own ABN.

Does an ABN mean I am a contractor?

No. An ABN does not automatically determine contractor status. The actual working relationship and circumstances need to be considered. Learn more about ABNs and contractors.

Do dog walkers need GST registration?

Not necessarily. GST registration is separate from ABN registration. For most businesses, compulsory GST registration becomes relevant when GST turnover reaches the applicable $75,000 threshold, subject to the relevant GST rules.

Can I operate under my own name without registering a business name?

Generally, a sole trader operating under their own full name does not need a separate business name registration. If they operate under another name, ASIC registration requirements may apply.

Key Points for Dog Walkers and Pet Sitters

A dog walker does not automatically need an ABN simply because they receive money for walking dogs. The important question is whether the activity is being carried on or started as an enterprise. Regular commercial activity, an intention to make a profit, repeated bookings and organised business practices can all be relevant indicators.

The same principles can apply to pet sitting and other independent pet care services. Employment, genuine independent business activity, occasional assistance and hobbies should not be treated as interchangeable categories. The circumstances of the activity need to be considered as a whole.

If your dog walking or pet sitting activity is developing into an independent business, make sure you understand the registrations and obligations that apply to your circumstances. An ABN may be an important part of setting up the business, while GST registration, business name registration, income tax and record keeping are separate matters.

If you have established that you are carrying on or starting an enterprise and are entitled to an ABN, you can begin the application process using the ABN registration form. For circumstances involving complex employment, contractor or tax questions, consider obtaining advice from a qualified tax or business professional.