Enter your email and password to access secured content, members only resources and discount prices.
Did you become a member online? If not, you will need to activate your account to login.
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
Enables quick and easy registration for future events or learning and grants access to expert advice and valuable resources.
Enter your details below and create a login
The table below outlines the steps you should take using a hypothetical example.
A is a plumbing contractor and does not have an ABN. A charges B (a builder) $1000.00 (no GST included) for work done by A for B under a subcontract. B, as the payer, must follow the steps as described in the below table. As no ABN is supplied GST obviously cannot be paid to the contractor.
What to do | When | Paperwork | |
1st | Write to A – Ask A to either provide his ABN or complete and return the form entitled Statement by a Supplier: Reason for not quoting an ABN. | Before B pays A | Statement by a Supplier – Reason for Not Quoting an ABN - download from the ATO using reference number NAT 3346. |
2nd | If A has not provided B with his ABN by the due date, B must withhold 47% from A’s payment. | When B pays A | Draft a letter – explaining about why 47% was withheld from the supplier and enclosing both:
|
3rd | Include the balance due (the 47%) with the PAYG withheld in the next BAS or IAS statement. | At the end of B’s reporting period | BAS Statement (this is sent to you by the ATO). |
4th | B should send an annual PAYG summary report to the ATO. | By 31 October the following year | PAYG Annual Report - Not Quoting an ABN - download from the ATO using reference number NAT 3448. (Not applicable if Taxable Payments Annual Report made – due by 28 August). |
Supporting building professionals with custom built services and products.
No matter the size of the job, a watertight building contract is critical to protect your business, and the current climate presents a great opportunity to go digital with your contracts.