Suppliers with no ABN on file: finding them before you pay
The ATO's guidance is that when a supplier doesn't quote an ABN and the total payment is more than $75 excluding GST, the payer generally withholds the top rate of tax (47%) and pays it to the ATO, unless an exception applies. In most supplier files, the missing ABNs are hiding among hundreds of contacts nobody has looked at in years.
Find the gaps in your supplier list
Upload a Xero, MYOB or QuickBooks contacts export to ClearABN. Every supplier with a blank ABN field is flagged, and so is every ABN that fails the official checksum, which usually means a typo.
ABNs that pass the checksum are looked up on the Australian Business Register, so you also see suppliers whose ABN is cancelled or not on the register at all.
What the ATO says about missing ABNs
There are exceptions, such as a full supply of $75 or less excluding GST, and a supplier can give you a written statement explaining why they are not quoting an ABN. Withheld amounts are reported at W4 on the activity statement.
The ATO also notes that a supplier who has applied for an ABN can agree with you to hold payment until it is quoted. The rules are on the ATO pages linked below.
Keep a record of the check
ClearABN gives you a CSV and PDF showing what the register said on the day you checked each supplier, which is handy for client files. Monitoring plans re-check saved lists every month and email you when a supplier's ABN or GST status changes.
Register facts, not advice
ClearABN shows register information only. Whether you must withhold from a particular payment depends on the facts; read the ATO's guidance or ask your registered tax or BAS agent.
Check your supplier list now
Free for 25 suppliers per check. No account required.
Official sources
ClearABN shows Australian Business Register facts and the result of an ABN checksum. It does not provide tax, legal or financial advice. Links go to the ATO and the Australian Business Register so you can read their pages yourself.