If an ABN isn’t provided, you may need to withhold an amount from the payment for that supply under the PAYG withholding arrangements.
Report the amounts withheld in either:
- the TPAR, or
- the PAYG payment summary – withholding where ABN not quoted form (NAT3448).
Only report this information in one of these annual reports, not both.
Last modified: 02 Apr 2024