Australian Taxation Office (ATO) Edition NAT 3346-08.2015 1 page

Statement by a Supplier (NAT 3346) — Not Quoting an ABN

The one-page ATO statement you give a business to explain why you are not quoting an ABN for what you supply.

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Statement by a supplier · Statement by a supplier (reasons for not quoting an ABN)
The official Australian Taxation Office (ATO) form, edition NAT 3346-08.2015 — blank
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Statement by a supplier (2015) Statement by a supplier (reasons for not quoting an ABN) — page 1 of 1
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What is Statement by a supplier?

When you supply goods or services to a business and don't quote an Australian business number (ABN), the business may have to withhold tax from what it pays you. The Statement by a supplier, NAT 3346, is how you tell the payer that you don't need to quote an ABN, and why.

The form lists the accepted reasons. You might be supplying as a private recreational pursuit or hobby, or the supply might be wholly private or domestic. You might be under 18 and paid no more than $350 a week, or the payment might be no more than $75 excluding GST. You tick every reason that applies, sign the declaration, and give the statement to the payer.

FileIt walks you through the reasons and prints your answers into the ATO's own PDF (edition NAT 3346-08.2015), one character per box as the form asks, including names with accents. You sign it by hand or with FileIt's optional eSignature. The ATO says not to send it to them, and FileIt never does.

Issued by
Australian Taxation Office (ATO)
Who fills it
The supplier (an individual or a business) not quoting an ABN
Given to
Each payer you supply. Not the ATO
Payer keeps it
With their records of the supply, for five years
Signature
The supplier or an authorised person
Edition
NAT 3346-08.2015
Pages
1

Who needs to fill out Statement by a supplier?

  • People selling things they make or do as a hobby, such as craft at a market stall or a one-off job for a local business.
  • Suppliers under 18 who are paid no more than $350 a week.
  • Individuals whose supply is wholly private or domestic from their own point of view, such as selling personal belongings.
  • Suppliers who aren't entitled to an ABN because they are not carrying on an enterprise in Australia.
  • Businesses that are asked for an ABN but have a listed reason not to quote one, such as a payment of $75 or less excluding GST, or a wholly input-taxed supply.

When to use Statement by a supplier

  • When a business you supply asks for your ABN and you aren't required to quote one.
  • Before you are paid, so the payer has your reason on file. The statement covers the current and future supplies of goods or services for the reasons you tick.
  • Give a copy to each payer you supply.

What you need before you start

  • Your name (or your business's name) and your address.
  • The reason or reasons you aren't quoting an ABN.
  • A daytime phone number.
  • The name of the person signing, if someone signs on your behalf.

What’s on Statement by a supplier

The 2015 edition has 1 page. FileIt asks for it in 3 parts, and it is signed by Supplier:

  1. Section A: Supplier detailsSupplier
  2. Reason/s for not quoting an ABNSupplier
  3. Section B: DeclarationSupplier

How to fill out Statement by a supplier, step by step

1 Section A: Supplier details

Your name and address, in block letters with one character in each box. The name and the address each have two lines of 38 boxes. Then the suburb or town, state or territory and postcode.

2 Reason/s for not quoting an ABN

Tick every box that applies. The payer isn't making the payment while carrying on an enterprise in Australia. You are an individual under 18 and the payment is no more than $350 a week. The payment is no more than $75 excluding GST. The supply is wholly input taxed. The supply is made by an individual or partnership without a reasonable expectation of profit or gain. You aren't entitled to an ABN because you aren't carrying on an enterprise in Australia. The whole payment is exempt income for you.

In the right-hand column, an individual can state that the supply is made as a private recreational pursuit or hobby, or is wholly of a private or domestic nature from their own point of view.

3 Section B: Declaration

Print the name of the supplier (or the authorised person signing), sign, date it and add a daytime phone number. You are stating that, under the PAYG rules, the named supplier is not quoting an ABN for the current and future supply of goods or services for the reasons you ticked. The form warns that penalties apply for deliberately making a false or misleading statement.

Common mistakes to avoid

  • Sending the statement to the ATO. The form says not to: give it to the payer.
  • Not ticking any reason, or ticking one that doesn't fit your situation.
  • Using the form when you should have an ABN, for example when you are carrying on a business rather than a hobby.
  • Giving it to one payer and assuming it covers others. Each payer you supply needs a copy.
  • Forgetting to sign and date the declaration.

After you fill it out

Sign and date the declaration, by hand or with FileIt's eSignature.

Give the statement to the payer. They keep it with their other records of the supply for five years.

FileIt saves your copy in your vault. If your situation changes, for example your hobby becomes a business, you may need an ABN instead.

Fill out Statement by a supplier online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 19 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Australian Taxation Office (ATO) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Statement by a supplier now — it’s free

Statement by a supplier: frequently asked questions

What is the Statement by a supplier?

An ATO form (NAT 3346) in which a supplier explains to a payer why they aren't quoting an ABN, for example because the supply is a hobby or the supplier is under 18.

Do I send NAT 3346 to the ATO?

No. The form says not to send it to the ATO. Give it to the payer, who keeps it with their records of the supply for five years.

What if I sell things as a hobby?

An individual can tick the box stating that the supply is made in the course or furtherance of an activity done as a private recreational pursuit or hobby.

I'm under 18. Do I need an ABN?

One of the reasons on the form is that the supplier is an individual aged under 18 and the payment does not exceed $350 a week.

How can a payer check whether a supplier has an ABN?

The form says payers can check ABN records at abr.business.gov.au or by phoning 13 72 26, 24 hours a day, 7 days a week.

Can I fill in the Statement by a supplier online?

Yes. FileIt prints your answers into the official ATO PDF, one character per box, and you can sign it by hand or with FileIt's optional eSignature.

Official sources

FileIt is not affiliated with or endorsed by Australian Taxation Office (ATO) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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