Tax basics for small business

What if you can't pay right now?

If your debt is less than $25,000, you can use our automated self-help service at any time to arrange to pay by instalments.

If you have a debt on your:

• individual income tax assessment, phone us on 13 28 65
• business income tax assessment, phone us on 13 72 26.

You will need your TFN or ABN to use these automated services.

To help you in working out a payment arrangement that suits you:

• refer to our online payment arrangement calculator
• phone us on 13 11 42.

If your debt is more than $25,000 (regardless of whether or not it is your individual or business debt) or you need more information about making a payment arrangement, phone us on 13 11 42.

You must always lodge on time, even if you can't pay.

For more information about: BPAY®, direct credit, mail and Australia Post payments phone us on 1800 815 886 email us at payment@ato.gov.au credit card payments, phone us on 1300 898 089 direct debit payments, phone us on 1800 802 308. To use our online payment arrangement calculator, refer to Payment arrangement calculator.

Sections within Paying your tax

• Payment options
• Paying from overseas
• What if you can't pay right now?
• Budgeting to pay your tax