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  • 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.

    See also:

    Last modified: 25 May 2018QC 18651