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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 Contracts and Compliance team

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