/usr/local/CPAN/Business-AU-ACN/Makefile.PL

use ExtUtils::MakeMaker;
# See lib/ExtUtils/MakeMaker.pm for details of how to influence
# the contents of the Makefile that is written.
WriteMakefile(
    'NAME'      => 'Business::AU::ACN',
    'VERSION_FROM' => 'lib/Business/AU/ACN.pm', # finds $VERSION
);