Hi, if I buy something off Facebook marketplace from a private seller for use in a not for profit organisation, do I need them to fill in a statement by a supplier as they won't have an ABN? I wasn't sure if a private individual selling a one-off item would be considered as a 'supplier'. The item concerned is second hand with a value of $100.
Hi @mjpfc
Yes, you can request they complete a Statement by supplier or a written statement. Check out the link to our website I have provided, it will give you all details on when a Statement by supplier would be appropriate.
An individual or organisation selling goods is referred to as the supplier of the goods.
Private sellers (suppliers) may not be aware businesses have an obligation to withhold if they are paying a supplier for goods that will be used for business purposes where an ABN has not been provided and the goods are more than $75 (excluding GST).
Hi @mjpfc
Yes, you can request they complete a Statement by supplier or a written statement. Check out the link to our website I have provided, it will give you all details on when a Statement by supplier would be appropriate.
An individual or organisation selling goods is referred to as the supplier of the goods.
Private sellers (suppliers) may not be aware businesses have an obligation to withhold if they are paying a supplier for goods that will be used for business purposes where an ABN has not been provided and the goods are more than $75 (excluding GST).
Many thanks for replying to my question, I really appreciate it. Given that the amount is $100 am I right in thinking we should withhold 10% ($10 tax) and pay this to the ATO? Apologies, I have not come across this situation before :)
Hi @mjpfc,
If the supplier doesn't provide an ABN or statement by supplier form, and the payment is greater than $75, you'll withhold at the highest tax rate. This means you'd withhold at 47% for the payment and pay it to us instead.
15 Apr 2026 · 4 min read time
22 Apr 2024 · 6 min read time
15 Apr 2026 · 4 min read time
912 views
3 replies