My client is in the Building and Construction Industry and has just signed a lease for some land where he can store his Plant and Equipment, Trucks and uses a shipping container as an Admin office. The Lessor has supplied a basic Invoice without an ABN. The question is whether I need to withold 47% from the Rent because he has not supplied an ABN. The Lessor states that he does not need an ABN and I should therefore not be deducted the 47% tax. I have read MT 2006/1 and in particular example 37 of that Ruling and in my opinion he would qualify as carrying on a Enterprise on a regular and continous basis and therefore is required to have an ABN if he wants to avoid having 47% deducted from his rent payment. I know that a residental lease which is input taxed does not require the Landlord to have an ABN, but this to me is a commercial lease.