Failure to lodge on time (FTL) penalty frequently asked questions

Q16: How do I pay the FTL penalty and when is it due?

The FTL penalty notice will include the due date for payment of the penalty. If you are not required to make payments electronically, the notice should include a payment advice slip. If the penalty notice does not include a payment advice slip, then your payment should be made by forwarding a cheque to the ATO, together with the following details:

• your full name and address
• your tax file number (TFN) or Australian business number (ABN)
• the type of document the FTL penalty was applied to - for example, activity statement.

If you are paying by cheque and you live in:

• WA, SA, NT, TAS or VIC, send your payment to:

Australian Taxation Office
Locked Bag 1936
ALBURY NSW 1936.

If you are paying by cheque and you live in:

• NSW, ACT, or QLD, send your payment to:

Australian Taxation Office
Locked Bag 1793
PENRITH NSW 1793.