Hi I'm starting my business, and as so many people suggested, i set up my business structure as below. ABC Pty Ltd in trust for DEF Discretionary Trust trading as XYZ. However, when i tried to apply the ABN and TFN for the Trust, there is question in the online application form, which really confuses me. I copied and phased below. If the Discretionary Trading Trust is a company or other incorporated entity, what is your Australian Company Number (ACN) or Australian Registered Body Number (ARBN)? How can a trust be a company???????? i thought they might ask if the trustee is a company? but there is another question later ask about the associated person/company, and ask for the position for the associated person/company, "Trustee" is the only option to tick to answer this question... Therefore, i'm totally confused and have no idea how to anwser the above questions... please help.