Generally you do not need to check if the ABN quoted to you by a supplier is correct. If it looks reasonable, you can accept it.
However if you have reason to suspect that it might not be genuine or that it does not belong to the supplier who quoted it, you should check it out. Things that may alert you include:
- an incorrect number
- an ABN has 11 digits
- there are no letters and the first digit will never be zero
- branches of entities will have an additional three digit GST or PAYG registration number that is a separate identification number for tax purposes
- sequential numbers, repeating numbers or unusual number patterns.
- invoice details that don't match the details of the person you believed was supplying you or the type of supplies you are receiving.
If the ABN quoted on the invoice is not valid or the details do not match the supplier, you must withhold from the payment at the top tax rate.
See also:If you suspect that an ABN quoted to you is not correct, you can check it either online or by phoning our self-help service.