Healthy Environment, Healthy Community, Healthy Business

Environment Protection Authority

GST information

Registration

The Environment Protection Authority (EPA) is registered for GST. Our Australian Business Number (ABN) for general business is 43 692 285 758.

Information for suppliers

There are two different registrations under GST:

  • ABN registration - Suppliers need to have an ABN so they can register for GST. Employees, hobbyists or individuals who are conducting activities without a reasonable expectation of profit do not have to obtain an ABN. Vendors and other entities can register for an ABN even if they do not register for GST.
  • GST registration - The ABN is used as the GST registration number. Entities carrying on an enterprise with an annual turnover of $75,000 or more must register for GST.

Suppliers who do not have an ABN must supply a Statement by a supplier: Reason for not quoting an ABN to an enterprise (ATO form - NAT 3346). This statement is retained by the EPA for five years.

If a supplier does not quote an ABN and does not provide a statement explaining why, the EPA will withhold tax unless the total payment to the supplier is $75 or less.

For more information refer to the Australian Tax Office website or phone 131 555 and ask for the EPA Finance Service Centre.

Page last updated: 19 June 2013