I have just taken over my dad business bookwork, am i able to have a 2nd business using the same subscription as i have currently.

Greetings, @nelson-sd.

One business is equivalent to one subscription especially if each business has separate Tax reporting. Let me share some information on how it works.

You'll want to sign-up for a new QuickBooks Online account to for your 2nd business. This way you can generate separate expense and other financial report for it. 

Also, you can put these accounts under your existing Intuit ID, log into your current company when creating a new account. Simply click on the Add another company button when creating another account. Here's how to add a second account:

1. Visit https://quickbooks.intuit.com/pricing/
2. Choose Buy Now or Start Free 30-Day Trial.
3. Select a product (Simple Start, Essentials, Advanced or Plus).
4. Click Buy Now or Try it free to subscribe to QuickBooks Online.
5. Enter your login information and follow the on-screen prompts to set up the second company.
   • If it prompts you that this email address is already taken, select Already have an account? Sign in.
6. Enter your existing Intuit email address and password.

Once completed, you can go ahead and click the Gear icon at the top to Switch Company. For more information, you can refer to these articles:

• Create or add another company file to QuickBooks Online.
• Create or subscribe to another company
• How do I switch companies?

Keep us posted here if you have other questions or concerns. I'm always here to help.

@nelson-sd 

One QBO account is for one company file. You may manage branches/divisions by utilizing the Class/Location feature available in QBO Plus. Otherwise you should open a new account.

https://quickbooks.grsm.io/Australia