I have ordered a Partnership of Trusts with Agent. Who registers for GST and the ABN - the partnership or the agent?

The answer is - it depends. Generally, the partners (i.e., partnership) will always register for an ABN, and for GST if the taxable supplies made by the partnership (whether directly or through the agent) are greater than $75,000 per annum (previously $50,000 p.a.). The Agent can register for an ABN and GST also, if it chooses - this is will depend on the circumstances and is up to the relevant agent and partnership. However, even if the Agent registers for GST, the Partners will still be responsible for the GST obligations of the Partnership (even if the Agent trades on their behalf).