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  • How to pay

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    When to pay

    In most instances you must make the payment to us at settlement. Under an instalment contract the payment must be made to us when the first instalment is paid.

    To ensure the payment is processed complete Form two: GST property settlement date confirmation – see How to complete your Form two.

    There is a short grace period from and including the day the withholding amount is due for the withholding amount to be received. General interest charges will accrue from the date the withholding amount is due if we don't receive the payment within the grace period.

    Payment options

    Using the correct unique payment reference number (PRN) every time you make a payment guarantees your money goes to the right 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 shop front.

    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. Do not 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 provided where Form one: GST property settlement withholding notification was submitted 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 submitted on or after 1 October 2018

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

    • you must include the payment slip provided where Form one: GST property settlement withholding notification was submitted after 1 October 2018
    • 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 1936

    Make sure cheques and money orders are:

    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 follow the Form one submitted before 1 October 2018 instructions.

    Form one submitted before 1 October 2018

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

    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.

    You must include a payment slip – purchaser GST withholding (PDF, 64KB)This link will download a file, which can be printed and the following sections completed:

    • purchaser name
    • date
    • payment reference number (PRN)
    • amount paid.

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

      Last modified: 26 Oct 2018QC 55781