Withholding where an ABN is not quoted

Use PAYG payment summary – withholding where ABN not quoted to provide details of amounts withheld from payments for goods and services where a supplier (payee) has not quoted an ABN.

Do not use this payment summary for amounts withheld by investment bodies from payments of investment income.

You can provide a receipt, remittance advice or similar document to your payee in place of a payment summary, if it contains the following information:

• your business name, ABN and branch number – if applicable
• your payee's name
• your payee's address
• the period in which the payments were made
• the total amount of gross payment, including the market value of non-cash benefits
• the total amount of tax withheld
• the wording 'For information about your privacy, go to ato.gov.au/privacy'
• your payee's ABN or tax file number (TFN) – if known.

Find out about:

• Single Touch Payroll and choosing whether to do payment summaries

See also:

• Instructions and form PAYG payment summary – withholding where ABN not quoted (NAT 3283)