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> Tax Professionals > Payment essentials   
 
Payment essentials
  
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'Payment essentials' provides information for tax professionals on payment methods, due dates for payments, payment of debts, general interest charge and running balance accounts.
Basic topics
Payment methods
Payment of debts
Advanced topics
General interest charge
Shortfall interest charge
Help for registered agents affected by natural disasters
Information about the help we can provide if you or your clients are affected by natural disasters, including administrative assistance and how to go about reconstructing records.
Arranging payment of outstanding tax debts
How to arrange payment of outstanding tax debts on behalf of your clients.
Tax and superannuation debt - frequently asked questions
Frequently asked tax and superannuation debt questions and responses to assist tax agents manage their clients' tax obligations.
Using self-help service to pay tax debt by instalments
Your clients with a tax debt of under $25,000 can enter into a payment arrangement with us via our self-help service and pay off their debt by instalments.
Payment arrangement calculator
Use our online calculator to work out a payment arrangement that you can afford. Calculate different payment scenarios based on your circumstances and use these as a guide to propose a payment arrangement that enables you to address your tax obligations.
General interest charge
Explains what the general interest chage (GIC) is, how it is applied, how it is calculated and when and how you can apply for a remission of the GIC.
General interest charge - calculation example
This document contains an example of the GIC calculation process.
General interest charge (GIC) rates
Updated to include general interest charge (GIC) rates announced for the fourth quarter of the 2012-13 income year.
How to pay
Provides information on payment methods available when making a payment to the ATO.
Payment slips
Download payment slips for your clients using the Tax Agent and BAS agent portals.
Payment slips for companies and super funds
How tax professionals can obtain income tax payment slips for companies and super funds.
Registered agent number and trust account details
Your registered agent number (RAN) is linked to the electronic lodgment service (ELS) EFT reconciliation report, which generates when amounts are credited to your trust account.
Help for registered agents affected by natural disasters
Information about the help we can provide if you or your clients are affected by natural disasters, including administrative assistance and how to go about reconstructing records.
Arranging payment of outstanding tax debts
How to arrange payment of outstanding tax debts on behalf of your clients.
Tax and superannuation debt - frequently asked questions
Frequently asked tax and superannuation debt questions and responses to assist tax agents manage their clients' tax obligations.
Using self-help service to pay tax debt by instalments
Your clients with a tax debt of under $25,000 can enter into a payment arrangement with us via our self-help service and pay off their debt by instalments.
General interest charge
Explains what the general interest chage (GIC) is, how it is applied, how it is calculated and when and how you can apply for a remission of the GIC.
General interest charge - calculation example
This document contains an example of the GIC calculation process.
General interest charge (GIC) rates
Updated to include general interest charge (GIC) rates announced for the fourth quarter of the 2012-13 income year.
How to pay
Provides information on payment methods available when making a payment to the ATO.
Payment arrangement calculator
Use our online calculator to work out a payment arrangement that you can afford. Calculate different payment scenarios based on your circumstances and use these as a guide to propose a payment arrangement that enables you to address your tax obligations.
Payment slips
Download payment slips for your clients using the Tax Agent and BAS agent portals.
Payment slips for companies and super funds
How tax professionals can obtain income tax payment slips for companies and super funds.
Registered agent number and trust account details
Your registered agent number (RAN) is linked to the electronic lodgment service (ELS) EFT reconciliation report, which generates when amounts are credited to your trust account.
Shortfall interest charge - fact sheet
This fact sheet explains what the shortfall interest charge (SIC) is, how it is applied and how it is calculated. It also explains when and how you can apply to have the SIC reduced.
Shortfall interest charge (SIC) rates
Updated to include shortfall interest charge (SIC) rates announced for the fourth quarter of the 2012-13 income year.
Shortfall interest charge - fact sheet
This fact sheet explains what the shortfall interest charge (SIC) is, how it is applied and how it is calculated. It also explains when and how you can apply to have the SIC reduced.
Shortfall interest charge (SIC) rates
Updated to include shortfall interest charge (SIC) rates announced for the fourth quarter of the 2012-13 income year.
  
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