Briefly stated, this means that the supplier of a service to the College must provide the College with details of the supplier's ABN number or the College must obtain from the supplier a completed "Statement by a supplier". This form identifies 5 possible reasons explaining why an ABN number has not been quoted and requires the supplier to tick the appropriate box. As explained on the form, if the Office does not have this signed form to satisfy it that the supplier is excluded from the ABN rule it is obliged to withhold 48.5% of the payment and pay this amount to the Taxation Office as GST Withholding Tax. This requirement applies irrespective of whether the supplier is registered for GST or not.

A copy of the Taxation Office  form  and  guidelines  required for this purpose are attached. Also attached is an amended version of the standard ACPSEM claim forms for  Australia  and  New Zealand , to which has been added a line for claims for fees. This form is suitable for fee claims where a completed form has been provided

Best wishes