Payments between two businesses where the business being paid does not quote an Australian Business Number (ABN) on an invoice. In these cases, the payer must withhold an amount from the payment and submit it to the ATO. When a contractor is set up with Contractor status on the Company Tab, the No ABN No Supplied tax scale is automatically select until an ABN is entered.
Where withholdings have been made under this tax scale, you can print out and file the Payment Summary – Withholding where ABN not quoted, or file it electronically.