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  • How to pay the withholding amount

    To pay the GST withholding amount to us, the purchaser or their representative must have completed two online forms:

    • Form one: GST property settlement withholding notification
    • Form two: GST property settlement date confirmation.

    Once Form one has been lodged, the confirmation screen provides a payment reference number (PRN), along with a downloadable payment slip and barcode that can be used at Australia Post.

    If you have provided an email address on the form, you will receive a confirmation email with the details provided as well as a copy of the payment slip and barcode.

    Only one PRN is issued per property transaction, even if there are multiple purchasers supplied on Form one.

    Note: Penalties apply if you fail to lodge forms or pay by the due date.

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    When to pay

    You must make the withholding payment to us by the due date:

    • Under a standard land contract the due date of payment is on the day of settlement.
    • Under an instalment contract the due date of payment is on the day the first instalment is paid.

    To ensure payment is processed you must have completed Form two: GST property settlement date confirmation.

    There's a short period of grace to pay the full withholding amount from the day it’s due. However, general interest charges will accrue from the date the withholding amount is due if we don't receive the full payment within the grace period.

    The purchaser is liable for the payment of the withholding amount to us. If a bank cheque is provided to the supplier at settlement you still need to confirm this amount has been paid to us.

    Payment options

    You must use the PRN issued when Form one was lodged. This ensures the payment goes to the correct account without delay.

    If there are two or more purchasers, you can choose to make one payment or separate payments using the same unique PRN.

    The quickest and easiest way to pay is with:

    Other payment options for the withholding amount are:

    You can't pay at an ATO site or shopfront.

    E-conveyancing (if available)

    E-conveyancing reduces the manual processes and paperwork with property settlement. If the conveyancing occurs by e-conveyancing, you or your representative will electronically transfer funds to the platform and the withholding payment will be made directly to us.

    If you are a:

    • purchaser – contact your conveyancer or solicitor for payment options by e-conveyancing
    • purchaser's representative – contact your state or territory law society or your Australian Institute of Conveyancers division who can provide further information.

    Electronic transfer

    Transfer your payment to us using the following details:

    • Bank: Reserve Bank of Australia
    • BSB: 093 003
    • Account number: 316385
    • Account name: ATO direct credit account
    • Reference: Your payment reference number (PRN)

    For your payment to go to the right account you must provide the correct payment reference number (PRN) in the reference field. Don’t include anything else in this field.

    Check your financial institution's processing deadlines to make sure your payment reaches us on time.

    Your financial institution may offer real-time payment services using Osko or PayID.

    We are working towards improving the payment options available, but for now:

    • we don't have a PayID – use the above ATO bank account details
    • payments you make to us may take up to four business days to appear on your ATO account when a valid PRN has been provided.

    In person at Australia Post

    Payment at Australia Post is available using the payment slip and barcode provided where Form one: GST property settlement withholding notification was lodged after 1 October 2018.

    You can pay at the post office by cash, EFTPOS (subject to daily limits) or cheque. You must provide an ATO barcode with your payment.

    Make sure cheques and money orders are:

    • in Australian dollars
    • payable to 'Deputy Commissioner of Taxation'
    • crossed 'Not Negotiable'
    • not post-dated.

    You can't pay at an ATO site or shopfront.

    Mail

    Form one lodged on or after 1 October 2018

    If you choose to pay by mail and you have lodged Form one: GST property settlement withholding notification on or after 1 October 2018:

    • you must include the payment slip issued to you when your form was lodged
    • your bank or the post office may charge you a fee to use a cheque or money order
    • you need to allow time for mail delivery, as well as the time to process a cheque or money order.

    You can mail your payment details and a cheque or money order to:

    Australian Taxation Office
    Locked Bag 1936
    ALBURY NSW 2640

    Make sure cheques and money orders are:

    • in Australian dollars
    • payable to Deputy Commissioner of Taxation
    • crossed not negotiable
    • not post-dated
    • you must include the payment slip issued to you.

    Don't send cash through the mail. Make sure you allow sufficient time for your payment to reach us.

    If you have misplaced your payment slip, phone us on 13 28 66, (fast code 3, 4) to have a copy of your email notification re-sent to you.

    If you have not provided an email address, follow Form one lodged before 1 October 2018 instructions.

    Form one lodged before 1 October 2018

    Automated payment slips weren’t issued prior to 1 October 2018.

    If you choose to pay by mail and you have lodged Form one: GST property settlement withholding notification before 1 October 2018: or you have misplaced your payment slip:

    Your bank or the post office may charge you a fee to use cheque or money order.

    You need to allow time for mail delivery, as well as the time to process a cheque or money order.

    You can mail your payment details and a cheque or money order to:

    Australian Taxation Office
    Locked Bag 1936
    ALBURY NSW 1936

    Make sure cheques and money orders are:

    • in Australian dollars
    • payable to Deputy Commissioner of Taxation
    • crossed not negotiable
    • not post-dated.

    Don't send cash through the mail.

    Make sure you allow sufficient time for your payment to reach us.

    After payment has been made

    Ensure you keep proof the withholding payment has been made. This could be a:

    • receipt from either Australia Post or the bank
    • copy of the bank statement
    • copy of the cheque and payment slip sent to us.

    A payment confirmation will be sent by email if an email address was provided on Form two. The email will be sent once Form two and the payment have both been processed.

    The confirmation email may take 24 to 48 hours.

    If details have changed

    If any of the details have changed on either or both forms after making the payment, phone us on 13 28 66 (Fast Key Code 3 4).

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      Last modified: 20 May 2019QC 55781