Paying Residents for Jobs on Common Property

We are a small self managed strata and a resident has started to mow the lawns. We have agreed to pay them $X per month to take care of it. They don’t have an ABN, so how should they be paid?

There are two options as I see:

They get an ABN. However, that’s a lot of paperwork for not much money. They also might not meet the criteria of “carrying on an enterprise”.
Statement by a supplier not quoting an ABN (https://www.ato.gov.au/Forms/Statement-by-a-supplier-not-quoting-an-ABN/). This would be the low paperwork option. If suppliers don’t quote an ABN, the payer should withhold tax, but they don’t have to if the supplier gives this statement. Since the lawn is partly their lawn, would it be considered “wholly of a private or domestic nature”?

I found someone has asked this question on the ATO forum, but the ATO gave a non-answer (https://community.ato.gov.au/s/question/a0J9s000000PN4D/p00208424).

What do other people do?

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