If a business is not registered (and not required to be registered) for GST or PAYG Withholding and pays a $100 invoice to a creditor who does not provide an ABN, do they need to withhold PAYG Withholding from the payment?
Hi @TobyCo
Great question 😀.
GST is not a factor to consider when we’re looking at pay as you go withholding (PAYGW) reporting obligations.
Where the payment you’re making to a supplier is more than $75 (excluding any GST they may have charged) and they haven’t provided an ABN you would need to withhold at the top rate and pay this to us. You would need to register for PAYGW as you'd have a withholding obligation.
You can find out more about this on our Withholding if ABN not provided page.
You can ask the supplier if they have an ABN, they may not be eligible for one. If this is the case, they may be eligible to provide you with a Statement by supplier.
If they provide you with this form, you wouldn’t need to withhold from them 🙂.
Hi @TobyCo
Great question 😀.
GST is not a factor to consider when we’re looking at pay as you go withholding (PAYGW) reporting obligations.
Where the payment you’re making to a supplier is more than $75 (excluding any GST they may have charged) and they haven’t provided an ABN you would need to withhold at the top rate and pay this to us. You would need to register for PAYGW as you'd have a withholding obligation.
You can find out more about this on our Withholding if ABN not provided page.
You can ask the supplier if they have an ABN, they may not be eligible for one. If this is the case, they may be eligible to provide you with a Statement by supplier.
If they provide you with this form, you wouldn’t need to withhold from them 🙂.
15 Apr 2026 · 4 min read time
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