• Ordering and buying supplies or services

    What do I need to do when ordering supplies or services from another business?

    Ask the other business if they have an ABN.

    If the supplier does not have an ABN and the total payment for goods and services is more than $75 (excluding GST) you:

    • cannot claim the GST input tax credit for that supply
    • must withhold 49% of the payment and pay it to us.

    If the supplier has an ABN, make sure they quote it on their invoice to you.

    If the supplier says they have applied for an ABN but not yet received it from us, you could offer to delay the payment for a few days until the ABN is received.

    Are documents quoting an ABN, other than invoices, acceptable?

    Documents quoting an ABN and relating to the supply are acceptable. Some examples are:

    • a quotation notice that formed the basis of the supply being accepted
    • an invoice you created because the supplier did not give you one
    • renewal notices such as for insurance, motor vehicle registration and magazine subscriptions
    • an order form
    • contracts or lease documents
    • catalogues, magazines or other promotional material.

    If I order supplies by credit card over the phone, what do I have to do?

    Before placing the order, ask the supplier for their ABN. Make a record of it and keep it with any other documents that relate to the supply.

    If the supplier does not have an ABN, you will need to withhold. Do not authorise the supplier to charge the whole amount to your credit card.

      Last modified: 15 Feb 2016QC 16444