What if a supplier does not have an ABN?

Quick answer

Payments to a payee that does not have an ABN are excluded from the TCP Dataset.

What does this mean?

Where the reporting entity's records do not clearly establish whether a supplier has an ABN, it may sometimes be reasonable to assume that the supplier does not have one. Any such assumption should be documented, and the Regulator will consider whether the approach was reasonable in the circumstances.

Practical point

Missing ABN data is not automatically the same thing as the supplier not having an ABN. If the circumstances suggest the supplier is likely to have one, further investigation may be required before excluding the payment.

Other ways people ask this

• What do I do if a supplier has no ABN?
• Can payments be excluded if the supplier ABN is missing?
• Is a blank ABN in the supplier master enough to exclude a payment?
• Do suppliers without an ABN count for PTRS?

Official sources

• Payment Times Reporting Guidance Materials
  Payer and payee details
  Paragraph: 129 · Page: 35
• Payment Times Reporting Guidance Materials
  Excluded payment – Entity without an ABN
  Paragraphs: 151, 152, 153 · Example: 36 · Page: 39-40

Related guidance

• What payments can be excluded from PTRS?
• How do I identify small business suppliers for PTRS?
• What is the Small Business Identification Tool?

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