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  • Payment options



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    To make a payment electronically your electronic funds transfer (EFT) code is found immediately above the bar code on your payment advice. For more information or to request an EFT code phone 1800 815 886. When companies make a payment using a pre-identified payment advice, this must be attached to the payment.

    You can make payments by one of 5 methods.

    • Direct credit, by arranging to have your payment credited to the ATO electronically, via a desktop banking package. Use the following information to transmit a payment to the ATO's bank account:

    Bank Reserve Bank of Australia
    BSB No 093 003
    Account No 316 385
    Account Name ATO EFT Deposits Trust Account

    Record your EFT Code in the Direct Entry System (DES) Lodgment Reference Field.

    • Direct debit, by authorising the ATO to debit your nominated financial institution account (savings or cheque accounts only) for your payment.

    This method can only be used through a tax agent or accountant authorised to use the Electronic Lodgment Service (ELS). The completed Direct Debit Request (DDR) must be received by the ATO at least 5 working days before the first direct debit is due. Once the ATO processes your DDR, payment details or recurring tax liabilities must be provided to the ATO by your agent or accountant no later than 3 working days before the due date.

    • BPAY, using the phone or Internet. Contact your financial institution and follow the prompts. Your nominated account must be a cheque or savings account. Enter the ATO's biller code (75556) and your customer reference number (your EFT code). A receipt number is issued which is your record of payment.
    • By mailing your payment to the address printed on your pre-identified payment advice. Where a pre-identified payment advice is not available, payments can be mailed to either of the addresses below. Include your full name, address, telephone number, type of payment and ABN or TFN.

    New South Wales, Australian Capital Territory and Queensland clients mail payments to:

    Australian Taxation Office
    Locked Bag 1793
    Penrith  NSW  1793

    All other clients mail payments to:

    Australian Taxation Office
    Locked Bag 1936
    Albury  NSW  1936

    Cheques and money orders are made payable to the Deputy Commissioner of Taxation with Not negotiable printed across the cheque. Tender all cheques in Australian currency. Do not send cash by mail. Do not use pins, staples, paper clips or adhesive tape.

    • In person at any Australia Post agency, by cash, money order or cheque. A $3,000 cash limit applies. You must present your pre-identified payment advice when making a payment. A receipt is issued. Australia Post do not accept a photocopy of a pre-identified payment advice.

    Note: Australia Post do not accept a photocopy of a pre-identified payment advice.

    For more information on any payment method:

    Phone: 1800 815 866
    Email: acmshelpdesk@

    Last modified: 20 Jan 2017QC 27434