If your company is carrying on a business then it needs an ABN.
Carrying on a business means that the company will be earning income by issuing invoices. In this case the company must register a new ABN, you cannot transfer or link an existing ABN to a new company.
If your company is going to be trustee of a trust, be it an SMSF, family trust etc, then it most likely will not need an ABN for itself. The trustee will not carry out business activities in its own right, but in its capacity as trustee which will be under the trust's ABN.
Need more information? Check out our frequently asked questions page.