GST on reimbursements for contractor not registered for GST

 Author: BlakeATO(Community Support)Community Support

ATO Certified Response23 Nov 2021

Hi @LinaC

You can check whether their ABN is registered for GST on the ABN lookup.

If a contractor is not registered for GST, they can't charge GST, even if they're including the cost of materials purchased for you. They can't charge or collect GST if they aren't registered for GST.

You should speak with the contractors to have them revise their invoices. If they're not registered for GST, you wouldn't need to pay GST to them.