If you receive a supplier invoice and no ABN has been quoted, you may need to do some further investigation before you make any payment. What Is a Statement by a Supplier? A Statement by a supplier is an ATO form used when a supplier does not quote an Australian Business Number (ABN). Without an ABN, payers are usually required to withhold 47%  from the payment and remit it to the ATO with the next BAS. However, in certain circumstances a Statemetn by a Supplier form can be p