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LUKE CHRISTOPHER SMITH

ABN 91 261 795 727ActiveNo GST
Active ABN · not registered for GSTThis ABN is active, but it is not currently registered for GST. Its invoices should not include GST.
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ABN details

ABN91 261 795 727
ABN statusActive from 12 August 2025
Entity nameLUKE CHRISTOPHER SMITH
Entity typeIndividual/Sole Trader
GSTNot registered (cancelled 2 October 2019)
Deductible gift recipientNo
Main business locationWestern Australia 6019 · Other businesses in 6019
Suburbs in postcodeScarborough, Wembley Downs
Local government areaStirling

Source: ABR ABN Bulk Extract, 4 November 2026. Verify on ABN Lookup.

Registered business names (ASIC)

Business nameStatus · registered · state
Modular Reef Systems AustraliaRegistered · from 27 October 2026
ARTIFICIAL SURF REEFS AUSTRALIARegistered · from 12 August 2025

Source: ASIC Business Names Dataset (data.gov.au), CC BY 3.0 AU.

Business & trading names

  • ARTIFICIAL SURF REEFS AUSTRALIA
  • Modular Reef Systems Australia

Names recorded against this ABN in the ABR extract.

Summary

LUKE CHRISTOPHER SMITH is an Individual/Sole Trader with ABN 91 261 795 727, located in Western Australia 6019. The ABN is active since 12 August 2025.

It is not currently registered for GST. It trades under 2 other names, including “ARTIFICIAL SURF REEFS AUSTRALIA”.

It holds 2 registered business names with ASIC, including “Modular Reef Systems Australia”.

Postcode 6019 covers Scarborough, Wembley Downs in the Stirling local government area.

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Frequently asked questions

What is the ABN of LUKE CHRISTOPHER SMITH?

The ABN of LUKE CHRISTOPHER SMITH is 91 261 795 727.

Is the ABN of LUKE CHRISTOPHER SMITH active?

Yes. ABN 91 261 795 727 is active since 12 August 2025.

Is LUKE CHRISTOPHER SMITH registered for GST?

No, it is not currently registered for GST, so its invoices should not charge GST.

What business names does LUKE CHRISTOPHER SMITH use?

Registered business names: Modular Reef Systems Australia; ARTIFICIAL SURF REEFS AUSTRALIA.

Where is LUKE CHRISTOPHER SMITH located?

Its main business location is in Western Australia, postcode 6019.

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