Free calculator
No-ABN withholding calculator
Enter the payment. If the supplier hasn’t quoted an ABN, the payer must withhold 47% and send it to the ATO.
Withholding
$470.00
- Payment for the invoice
- $1,000.00
- Withheld for the ATO (47%)
- $470.00
- What the supplier receives
- $530.00
Quote your ABN on the invoice and none of this is withheld. Payments of $75 or less (excluding GST), and a few other cases covered by a “Statement by a supplier”, are exceptions.
Make an invoice with your ABNHow no-ABN withholding works
A business paying for a supply must withhold 47% of the payment — the top marginal tax rate plus the Medicare levy — when the supplier hasn’t quoted an ABN on an invoice or other document by the time of payment.
On a $1,000 payment that’s $470 withheld; the supplier receives $530 and claims the rest back through their tax return.
When nothing is withheld
- The ABN is on the invoice.
- The payment is $75 or less, excluding GST.
- The supplier gives a “Statement by a supplier”: for example, a hobby, a private supply, or no enterprise carried on in Australia.
Last updated 2026-10-01. This calculator is a guide, not tax advice.
Frequently asked questions
How do I avoid the 47%?
Put your ABN on every invoice, whether or not you’re registered for GST. Our invoice generator prints it either way.
Do I get the withheld amount back?
It’s credited against your income tax when you lodge your return, so you get back any excess — but only then.
Does it matter that I’m not registered for GST?
No. An ABN and GST registration are different things: you can have an ABN without registering for GST, and it’s the ABN that stops the withholding.