Withholding from suppliers

If a business supplies you with goods or services, it should quote its Australian business number (ABN) to you.

Last updated 10 June 2025

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.

Documents quoting supplier's ABN

Suppliers with an Australian business number should quote it to you to avoid having tax withheld from payments.

Checking an ABN

If you suspect that an ABN quoted to you is not correct, you can check it online or by phoning our self-help service.

Withholding if ABN is not provided

If a supplier doesn't provide an ABN, you generally withhold the top rate of tax from the payment and pay it to us.

Payments you don't withhold from

You don't have to withhold tax from some payments from suppliers regardless of whether an ABN is provided or not.

QC27075