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  • How to complete the Direct debit request form

    The Direct debit request form and instructions (PDF, 209KB)This link will download a file is also available as a download.

    Completing the Direct debit request form allows you to pay your tax liabilities in full or by instalments through direct debit. These include:

    • personal income tax
    • fringe benefits tax
    • business activity statement
    • instalment activity statement
    • company income tax
    • superannuation fund income tax
    • superannuation guarantee charge.

    Account details

    Third party or joint accounts are acceptable, provided the authorised persons to the account have signed the form. Please check your account details against a recent statement. If you are still not sure about your account details, contact your financial institution before completing this form. The account name refers to the entity or person's name that the account is held in, for example, your own name.

    Paying by instalments

    If you can’t pay your tax by the due date, depending on your circumstances, we may agree to you entering into a payment plan.

    See also:

    Privacy

    The ATO is authorised by the Taxation Administration Act 1953 to ask for information on the Direct debit request form. We will give some of this information to your financial institution and the ATO sponsor bank to facilitate the payment of your taxation liability. We may give this information to other entities authorised by law to receive it. It is not an offence not to quote your tax file number. However, not quoting your TFN or Australian business number may delay the processing of this request.

    More information

    How to contact us

    If you need more information about direct debit or the Direct debit request service agreement, you can contact the Electronic Funds Transfer section:

    • Phone us on 1800 802 308 (8:00am–6:00pm, Monday to Friday)
    • email us at: eft-information@ato.gov.au
    • write to us at:  
      • Electronic Funds Transfer section
        Australian Taxation Office
        PO Box 3006
        PENRITH NSW 2740
       
    • fax to: 1300 730 298.

    Direct debit request service agreement

    1. This Direct debit request form may be used to pay personal income tax, fringe benefits tax, activity statement, company income tax, superannuation fund income tax and superannuation guarantee charge.
    2. Activity statement payments including pay as you go income tax instalments, fringe benefits tax, company income tax, superannuation fund income tax and superannuation guarantee charge are not automatically debited. You will need to advise the ATO at least three days before the due date of the amounts and dates you want these payments to be debited.
    3. If arrangements have been made to make periodic payments, these will be debited on the dates and for the amounts specified in the ATO's written confirmation of the arrangement. If your tax liability is paid out prior to the completion of the payment arrangement, you need to contact us to cancel your arrangement. .
    4. A direct debit request is in force until it is cancelled. At least three business days notice must be given if the account holder wishes to cancel a direct debit request or stop any individual debit item. This may be given to the ATO in writing, in person or over the phone. The financial institution can also be advised. If the financial institution is advised, please also advise the ATO to prevent any further attempts to direct debit the nominated account.
    5. A payment date may be requested that is earlier or later than the notified due date.
    6. Where a payment cannot be processed on the date that has been requested, the ATO will attempt to direct debit the account on the next possible business day. Amounts that cannot be debited within 14 days after the requested date will not be processed. You will need to make other arrangements for these payments.
    7. If arrangements have been made to make periodic payments and a deferral or variation of the terms of the arrangement is required, contact the Debt and Lodgment area on 13 11 42.
    8. A period of at least 14 days notice will apply where the ATO proposes to vary the details of an arrangement. Allow at least three business days to process a variation to an arrangement once the ATO has agreed to the proposal.
    9. The account holder will only be liable for debit items made in accordance with this direct debit request. The ATO will advise you in writing of any debit items, as indicated in item 1 of this agreement.
    10. If you or the account holder (if different) want to dispute a debit item with the ATO, you can contact us. We will make every attempt to ensure that disputes are resolved within five business days. Dispute claims may also be directed to the account holder's financial institution.
    11. It is the responsibility of the account holder to have sufficient clear funds available in the account on the requested or due date to permit the payment of debit items initiated in accordance with this direct debit request.
    12. The ATO will make every attempt to ensure that due dates do not fall on non-business days. If a due date falls on, or a date specified by the account holder is, a non-business day, the debit item will be processed on the next business day. Enquiries regarding non-business day debit processing may be referred to the financial institution branch where the account is held.
    13. If a debit item is returned unpaid by the financial institution, it may result in the account holder being liable for dishonour fees charged by that financial institution. General interest charges on outstanding amounts may apply.
    14. If the account details change and you want to continue using direct debit, a new Direct debit request form will need to be completed.
    15. Direct all queries, requests for cancellation of a direct debit request or requests to stop individual debit items to the ATO Electronic Funds Transfer section.
    16. Some information may be given to financial institutions involved in the event of a dispute or to verify that the ATO has received a direct debit request from the account holder.
    17. Direct debit is not available on the full range of accounts. If in doubt, check with your financial institution.
    18. The ATO does not provide facilities to debit credit cards.

    Late payments

    General interest charge (GIC) is calculated on a daily compounding basis and continues to accrue on any day on which an amount is overdue. GIC can be claimed as a deduction for the income year in which it is incurred.

    Last modified: 30 Oct 2018QC 16160