Address
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change location Address
{{propApi.title}}
{{propApi.text}} {{region}} Change location{{propApi.title}}
{{propApi.successMessage}} {{region}} Change locationMember and guest login
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.
Forgotten password
Need some help?
If you are having problems logging in, please call HIA helpdesk on 1300 650 620 during business hours.
If the email address you have entered is registered, you will receive an email with further instructions.
Become part of the HIA community
Enables quick and easy registration for future events or learning and grants access to expert advice and valuable resources.
Create a guest account
Enter your details below and create a login
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.
Monday, 17th August 2020
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:
|
| 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
Share with your network:
More articles on:
Find the latest expert advice, guides and much more!
Was this page helpful?
Thank you for submitting your feedback.
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!
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.
HIA-COLORBOND® steel Housing 100
Review the latest activities, market share and statistics of Australia’s largest homebuilders and residential developers.
Non-member price $ 165
Member price $55
Trades Report
Understand the availability of skilled trades and the costs associated on both a national and state level.
Non-member price $ 55
Member price FREE
HIA Kitchens and Bathrooms Report
Understand the current and future forecasts for the kitchen and bathroom industries.
Non-member price $ 440
Member price FREE
New Home Sales Report
Understand the current new home sales and construction activity each month.
Non-member price $ 22
Member price FREE
Housing Australia's future
Understand the future of housing in Australia with this comprehensive report on population and growth.
Non-member price $ 0
Member price FREE
HIA Stamp Duty Watch
Understand the latest developments in stamp duty on home purchases.
Non-member price $ 55
Member price FREE