Withholding from suppliers

If a business supplies you with goods or services it should quote its ABN.

If it doesn't, you generally:

• withhold the top rate of tax from the payment you make to them
• send the withheld amount to us.

Find out about:

• Documents quoting supplier's ABN
• Withholding if ABN not provided
• Payments you don't withhold from

See also:

• Checking an ABN