Help on ABN

I recently listed my BnB on Booking.com and I was wondering if I have to have an ABN?  I have searched everywhere but can't find anything.  If anybody can help it would be much appreciated.  I only have the one suite listed.


It is not neccesarry to have a business number to host on Booking.com.  

Belinda Lothian

Thank you so much.  As I could not find anything on Booking.com I just assumed it wasn't necessary.  I appreciate your reply.