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frederic7340(Newbie)Newbie
4 May 2026

We are doing consulting into commissioning of water treatment plants. We have participated to a tender for 4 weeks in Sydney at a consultant office for an australian company, subsidiary of a regular client of ours, a french company. It was a one time job in Australia and it probably won't happen again before years. Were we supposed to register for an ABN? Can we avoid the 47% WHT by mentionning not carrying on an entreprise in Australia on a statement by a supplier? Or do we have to register for a TFN then an ABN? Or none, undergo the 47% and claim it back somehow or get a tax credit in Belgium?

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15 views
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Most helpful reply

KaraATO(Community Support)Community Support
6 May 2026

Hi @frederic7340,


Foreign resident suppliers don't need an ABN if they're not carrying on an enterprise in Australia. Based on your description of a one-time, 4-week consulting job that won't be repeated for years, you're likely not carrying on an enterprise here.


If you're not carrying on an enterprise in Australia, you can provide your Australian client with a completed 'Statement by a supplier' form to confirm you're not required to quote an ABN. When the client receives this statement, they won't need to withhold the 47% from payments to you unless they have reason to believe the statement is false or misleading.


If you're still unsure, it's a good idea to consider getting advice from a registered tax professional who understands both Australian and Belgian tax law.

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Most helpful reply

KaraATO(Community Support)Community Support
6 May 2026

Hi @frederic7340,


Foreign resident suppliers don't need an ABN if they're not carrying on an enterprise in Australia. Based on your description of a one-time, 4-week consulting job that won't be repeated for years, you're likely not carrying on an enterprise here.


If you're not carrying on an enterprise in Australia, you can provide your Australian client with a completed 'Statement by a supplier' form to confirm you're not required to quote an ABN. When the client receives this statement, they won't need to withhold the 47% from payments to you unless they have reason to believe the statement is false or misleading.


If you're still unsure, it's a good idea to consider getting advice from a registered tax professional who understands both Australian and Belgian tax law.

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Do i need an ABN as a belgian company? | ATO Community