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A comment on Ask HN: Having trouble getting senior applicants, wondering what to do about it. Parent comment
If they don't have an ABN, they'll need to give you "Statement by a Supplier" [1], otherwise you're required to withhold tax at the top marginal rate.
[1] https://www.ato.gov.au/forms/statement-by-a-supplier-not-quo...
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If they don't have an ABN, they'll need to give you "Statement by a Supplier" [1], otherwise you're required to withhold tax at the top marginal rate.
[1] https://www.ato.gov.au/forms/statement-by-a-supplier-not-quo...