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Dealing with suppliers

Explains withholding in business transactions and not-for-profit eligibility for supplier discounts.

Last updated 19 July 2015

If a supplier of goods and services does not quote their ABN, your not-for-profit (NFP) may have to withhold an amount from payments to them. For NFP organisations seeking discounts from suppliers, we have information about proving your organisation’s NFP status.

Follow the links below for information on:

Withholding in business transactions

A business or organisation carrying on an enterprise should quote their Australian business number (ABN) when supplying goods or services to another enterprise.

Not-for-profit eligibility for supplier discounts

Suppliers of goods or services who offer discounts to not-for-profit community organisations often ask them to provide information to support their claim to the discount. A statement from the ATO is sometimes listed by the suppliers as the type of information useful to prove a claim.

QC46360