Payroll Q&A ‘ What is the rate of withholding where a supplier fails to provide an ABN?
Question Effective 1 July 2017 what is the rate of withholding where a supplier fails to provide an ABN? Answer Effective 1 July 2017, the rate of withholding where a supplier fails to provide an ABN reverts back to 47% (from 49%). The usual rules regarding the withholding and reporting obligations continue to apply, however.
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