We are a Strata of 6 villas. We have a council of owner and a Strata manager. We are applying for a tax file number. Do we have to have a ABN number?
We collect Strata fees and have a sinking fund of $5000. We will be below taxable income

As far as I am aware you do not need an ABN for a strata and dont believe tax is payable on levy's collected.

If you have a strata management team on board they should be able to clarify your queries.

There is a concept in tax law called "mutuality" which means that you cannot earn assessable income from yourself. Any funds earnt or paid to the Strata from members of the strata is subject to this concept. So in short the Strata wont have any assessable income unless its from an unrelated party...eg hire of assets or interest on bank account or something like that.
do a search on a tax ruling called TR 2015/3. this will help you a bit but because its written in ATO-ese its not necessarily the easiest document to read.
good luck
BC