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No-ABN withholding calculator (47%)
Paying a supplier who hasn’t quoted an ABN? Check whether they have one first, then see whether you need to withhold, how much to send the ATO, what to pay the supplier and the total for W4 on your BAS.
Step 1
Look for the supplier’s ABN first
If the supplier has an ABN and quotes it before you pay (on the invoice, a quote, a receipt, a contract, their letterhead, an email or website, or a note of it given over the phone), there’s nothing to withhold. Search their business name here, then ask them to put the ABN on the invoice.
The ATO says you may also need to withhold if you have reasonable grounds to believe the ABN quoted is invalid, for example because it belongs to another business. The search shows who each ABN belongs to.
Step 2
Work out the 47% to withhold
One line per supply (the whole job or order, not each instalment). Add several to get the W4 total for a BAS period.
Paste several payments from a spreadsheet
Type a payment amount to see what to withhold.
Nothing you type leaves your browser (the ABN search in step 1 asks the Australian Business Register). A guide from the ATO’s published rules, not tax advice; whether an exception applies depends on the facts.
How the calculator works
From the ATO’s Withholding if ABN is not provided page (last updated 11 June 2025): if a supplier doesn’t provide an ABN and the total payment for goods and services is more than A$75 (excluding GST), you generally withhold the top rate of tax from the payment. The ATO’s Statement by a supplier not quoting an ABN page puts that at 47% (from 1 July 2017) of the total payment for the supply.
When you tick “includes GST”, the A$75 test uses the amount less 1/11, and the 47% is worked out on the full amount, as in the example in TR 2002/9 (paragraph 132). Amounts are rounded to the nearest cent; the W4 figure drops the cents, as the ATO’s PAYG withholding BAS instructions ask.
The A$75 test applies to the whole supply. TR 2002/9 says a A$120 contract invoiced as three A$40 instalments still needs the ABN or withholding, while separate small supplies (each its own order) are tested one at a time.
Exceptions
The ATO’s Payments you don’t withhold from page lists the cases where you don’t withhold even without an ABN: the payment for the full supply is A$75 or less excluding GST; the supply isn’t a business transaction for the supplier (a private or domestic sale, or a hobby); the payment is wholly exempt income for the supplier (such as a charity whose income is exempt); the supplier isn’t carrying on an enterprise; the supplier is under 18 and paid A$350 or less a week; the supply is through an agent who quoted their ABN; or the supply is wholly input taxed. If you’re unsure, ask the supplier for a written statement (the ATO’s form or one with the same information) and keep it for 5 years. If you have reason to believe the statement is false or misleading, you withhold.
The simplest fix is usually the ABN. Search for it above, or use the ABN lookup (several suppliers? try the bulk ABN lookup by name). The supplier needs to quote it by the time you pay; a tax invoice that arrives after payment doesn’t undo the need to withhold.
Common questions
How much do I withhold if a supplier doesn't give me an ABN?
47% of the total payment (the rate from 1 July 2017), when the payment for the supply is more than A$75 excluding GST and no exception applies. You pay the supplier the other 53% and send the 47% to the ATO with your activity statement.
Is the 47% worked out on the amount including GST?
Yes. The ATO's ruling on no-ABN withholding (TR 2002/9) applies the A$75 test to the payment less any GST, but the amount is withheld from the total payment. Its example withholds from the full A$110 GST-inclusive price.
Can I split a bill into payments under A$75 to avoid withholding?
No. The ATO says you can't avoid withholding by breaking a larger supply into A$75-or-less amounts; the test looks at the total for the supply. A series of genuinely separate small supplies (its example is weekly A$40 flower deliveries) doesn't need withholding.
When don't I need to withhold?
When the supplier quotes their ABN (or their agent's ABN) before you pay, the supply is A$75 or less excluding GST, the supplier isn't carrying on an enterprise (for example a hobby or a private sale, ideally backed by a signed Statement by a supplier), the supplier's income is exempt, the supply is wholly input taxed, or the supplier is under 18 and paid A$350 or less a week. Keep records showing why.
Where does it go on the BAS?
At W4 (amounts withheld where no ABN is quoted), which is added into W5 and copied to label 4. Don't include the payments themselves at W1. The ATO asks for whole dollars, with cents rounded down.
What else do I need to do after withholding?
Be registered for PAYG withholding, give the supplier a PAYG payment summary – withholding where ABN not quoted (NAT 3283) when you pay them or soon after, keep a copy, and lodge the annual report (NAT 3448). The supplier claims the amount as a credit in their income tax return.
Can I claim the GST credit on a payment I withheld from?
The ATO's page on withholding when an ABN isn't provided says you can't claim the GST input tax credit for payments you've withheld from, and suggests keeping those records separate.
The supplier has applied for an ABN. Can I pay now?
The ATO says you can offer to hold payment until they've obtained and quoted their ABN, but you must not pay in full on the understanding that an ABN will be quoted later. If you pay before an ABN is quoted and no exception applies, you withhold.
What if I don't withhold when I should have?
The ATO says you may face a penalty equal to the amount you should have withheld. It's also an offence not to withhold, and the ATO may prosecute in appropriate cases.
Is this tax advice?
No. It applies the ATO's published rules to the amounts you type. Whether an exception applies depends on the facts; check with the ATO or your registered tax or BAS agent.
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