Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p12
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 12/63)
Character Range: 369346–371814

or the payer has some other document that relates to the supply and purports to *quote the agent's ABN; and
 (b) the agent does not have an ABN, or the invoice or other document does not in fact quote the agent's ABN; and
 (c) the payer has no reasonable grounds to believe that the agent does not have an ABN, or that the invoice or other document does not quote the agent's ABN.

No need to quote ABN
 (4) The payer need not withhold an amount under this section if:
 (a) the payment is made otherwise than in the course or furtherance of an *enterprise *carried on in Australia by the payer; or
 (b) the payment (disregarding so much of it as relates to *GST payable on the *supply) or, if the payer has also made, or proposes to make, one or more other payments to the other entity for the supply, the total of all the payments (disregarding so much of them as relates to *GST payable on the supply) does not exceed $50 or such higher amount as is specified in regulations in force for the purposes of subsection 29‑80(1) of the *GST Act; or
 (c) the supply is made in the course or furtherance of an activity, or series of activities, done as a member of a local governing body established by or under a *State law or *Territory law; or
 (d) the supply is wholly *input taxed.
 (5) The payer need not withhold an amount under this section if the payment:
 (a) is covered by section 12‑140 or 12‑145 (about not quoting *tax file number in respect of an investment in respect of which the payment is made); or
 (b) would be covered by section 12‑140 or 12‑145 if the other entity had not quoted as mentioned in subsection 12‑140(1) or section 12‑155; or
 (c) would be covered by section 12‑140 or 12‑145 apart from section 12‑160, 12‑165 or 12‑170 (which are exceptions to sections 12‑140 and 12‑145); or
 (d) is covered by section 12‑175 or 12‑180 (Payment of income of closely held trust where TFN not quoted); or
 (e) would be covered by section 12‑175 or 12‑180 if the other entity had not quoted as mentioned in paragraph 12‑175(2)(a) or 12‑180(2)(a); or
 (f) would be covered by section 12‑175 or 12‑180 apart from section 12‑185 (which is an exception to sections 12‑175 and 12‑180).
 (6) The payer need not withhold an amount under this section if, when the payment is made:
 (a) the other entity is an individual and has given the payer a written statement to the effect that:
 (i) the *supply is made in the course or furtherance of an activity, or series