W4 — Amounts withheld where no ABN is quoted¶

Definition. W4 is the Activity Statement box for amounts you withheld from a supplier because they did not quote an ABN.

In plain English¶

Sometimes a supplier sends you an invoice but does not give you their ABN. The ATO says that when this happens you usually have to hold back tax at the top rate (47%) and send it to the ATO. You put the total of those held-back amounts at W4. If it never happened during the period, you leave W4 blank.

Related lessons¶

• W4 — No ABN withholding

General information only — not tax, super or financial advice.