{{ propApi.closeIcon }}
Our industry
Our industry $vuetify.icons.faArrowRight
Economic research & forecasting Economics Housing outlook Tailored market research Economic reports & data Inspiring Australia's building professionals Business & digital Products & innovation Projects HOUSING Online The only place to get your industry news Media releases Member alerts Submissions See all
Business support
Business support $vuetify.icons.faArrowRight
Become an apprentice host Hire an apprentice Why host a HIA apprentice? Apprentice partner program Builder & manufacturer program Industry insurance Construction legal expenses insurance Construction works insurance Home warranty insurance Tradies & tool insurance Planning & safety solutions Building & planning services How can safety solutions help you? Independent site inspections Solutions for your business Contracts Online HIA Tradepass HIA SafeScan Advertise jobs Trusted support & guidance Contracts & compliance support Professional services Industrial relations Member savings Toyota vehicles Fuel savings Handy pay See all
Resources & advice
Resources & advice $vuetify.icons.faArrowRight
Building it right Building codes Australian standards Getting it right on site See all Building materials & products Concrete, bricks & walls Getting products approved Use the right products for the job See all Managing your business Dealing with contracts Handling disputes Managing your employees See all Managing your safety Falls from heights Safety rules Working with silica See all Building your business Growing your business Maintaining your business See all Other subjects COVID-19 Getting approval to build Sustainable homes See all
Careers & learning
Careers & learning $vuetify.icons.faArrowRight
A rewarding career Become an apprentice Apprenticeships on offer Frequently asked questions Study with us Find a course to suit you Qualification courses Learning on demand A job in the industry Get your builder's licence Continuing Professional Development (CPD) Find jobs
HIA community
HIA community $vuetify.icons.faArrowRight
Join HIA Sign me up How do I become a member? What's in it for me? Mates rates Get involved Become an award judge Join a committee Partner with us Our initiatives HIA Building Women GreenSmart Kitchen, bathroom and design hub Get to know us Our members Our people Our partners Support for you Charitable Foundation Mental health program
Awards & events
Awards & events $vuetify.icons.faArrowRight
Awards Awards program People & Business Awards GreenSmart Australian Housing Awards Awards winners Regional Award winners Australian Housing Award winners 2023 Australian Home of the Year Enter online Industry events Events in the next month Economic outlook National Conference Events calendar
HIA products
HIA products $vuetify.icons.faArrowRight
Shop @ HIA Digital Australian Standards Contracts Online Shipping & delivery Purchasing T&Cs See all Products Purchase NCC 2022 Building codes & standards Economic reports Hard copy contracts Guides & manuals
About Contact Newsroom
$vuetify.icons.faTimes
$vuetify.icons.faMapMarker Set my location Use the field below to update your location
Address
Change location
{{propApi.title}}
{{propApi.text}} {{region}} Change location
{{propApi.title}}
{{propApi.successMessage}} {{region}} Change location

$vuetify.icons.faPhone1300 650 620

What to do when your supplier doesn't have an ABN

You should be aware of what to do when a supplier fails to provide you with an ABN. If this happens, you should withhold 47 per cent of the amount due to the supplier and include that amount in your next BAS or IAS statement as PAYG withheld.

Steps to take if you aren’t provided an ABN

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:
  • Payment (of the remaining 53%), and
  • PAYG Summary – Not Quoting an ABN - download from the ATO using reference number NAT 3283.
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).

To find out more, contact HIA's Workplace Services team

Email us

Share with your network:
More articles on:
{{ tag.label }} {{ tag.label }} $vuetify.icons.faTimes
Find the latest expert advice, guides and much more!

Business support


 

Supporting building professionals with custom built services and products.

  • Contracts and compliance support
  • Contracts Online
  • Host an apprentice
  • Insurance Services
  • Managing safety
  • Savings for members and much more!

Explore Business support

Contracts Online 


 

The industry’s go-to digital platform. 

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.

Take me there

HIA-COLORBOND® steel Housing 100

Review the latest activities, market share and statistics of Australia’s largest homebuilders and residential developers.

Trades Report

Understand the availability of skilled trades and the costs associated on both a national and state level.

HIA Kitchens and Bathrooms Report

Understand the current and future forecasts for the kitchen and bathroom industries.

New Home Sales Report

Understand the current new home sales and construction activity each month.

Housing Australia's future

Understand the future of housing in Australia with this comprehensive report on population and growth.

HIA Stamp Duty Watch

Understand the latest developments in stamp duty on home purchases.