Tax agent phone services (Fast Key Code) guide

Select enquiry type

• Individual
• Non-individual and sole trader
• Super
• Practice

Choose topic table

• Registrations
• Lodgment
• Payment
• Detailed enquiry

Locate your query and Fast Key Code

• Match your query in the topic table
• Review ATO website links and check if Online Services can be used
• Use the listed Fast Key Code via 13 72 86 if you still require assistance

Tax file number

n/a

• Duplicate TFN
• TFN exemptions
• Non-resident TFN

1 1

Compromised clients or suspected fraud

n/a

Supporting clients affected by unauthorised or suspicious events

1 2 1

Update bank details

For Direct Debit updates, use FKC 3 1 3

You can complete this via the Online services for agents

For instructions, Update financial institution details

Updating bank details for refunds

1 1

Update your individual client's name or other individual details

n/a

• Change of name
• Update of address
• Update DOB
• Update electronic address
• Update general individual details

1 1

Respond to our request to contact us regarding an income Tax Return

n/a

Confirm next actions required as per the letter your client has received

Respond to a tax office lodgment notice

n/a

Confirm next actions required as per the letter your client has received

General Income Tax enquires for Individuals

You can use the Online services for agents for Income Tax lodgments

Lodging in PLS

For instructions, see:

• Online services for agents income tax user guide
• Income tax returns

• How and when to lodge
• Deductions
• Medicare levy
• Medicare levy surcharge

Complex Income Tax enquires for Individuals

You can use Online services for agents for income tax lodgments

Lodging in PLS

For instructions, see

• Online services for agents income tax user guide
• Income tax returns

• Foreign income
• Foreign income tax offset
• Losses

Variations to vary an individual pay as you go (PAYG) rate of withholding

You can complete this via Online services for agents

For instructions, see Variations

• Upward variations
• Downward variations
• Class variations
• Repayment of overpaid amounts

Deferral or extension requests

Deferrals must be requested via Online services for agents

For instructions, see Lodgment deferrals

We are unable to assist with these enquiries by telephone.

Explanation of account – individual

You can complete this via Online services for agents

For instructions, see Accounts summaryExternal Link

n/a

Payment plan for an Individual client

For support options, see Help with paying

You can complete this via Online services for agents

For instructions, see:

• Make a payment plan
• View payment options and make a payment

You may be unable to use Online services for agents in the following circumstances:

• to re-negotiate an existing payment plan
• debt amount is $200,000 or more
• client is insolvent, bankrupt or in dispute
• The payment plan repayment timeframe is beyond 2 years.
• received a warning of firmer recovery or legal actions in the past 6 months.
• defaulted on or cancelled 2 or more payment plans in the past 12 months.

• Negotiate or re-negotiate a standard payment plan
• Interim payment plan
• Debts referred to an external collection agency
• Payment in full
• General hardship information

1 3 1

Payment or credit transfer for individuals

You can complete this via Online services for agents

For instructions, see Transfer request

• Transfer of payment or credit from one account to another for the same client
• Transfer of payment or credit from one client another client

1 3 1

Missing payments

n/a

Locate a missing payment made to the ATO

1 3 1

General interest charge (GIC), or

Failure to lodge (FTL) on time penalty

All remissions must be requested via Online services for agents

For instructions, see How to request a remission

• GIC calculations
• GIC rates
• FTL calculations

We are unable to assist with remission requests by phone

n/a

Higher education loan program (HELP) – Study and training support loans

n/a

• Account explanation
• Repayments
• Request a refund
• Confirm details
• Deferment
• Indexation

1 3 3

New legislation – general

For more information, see How laws are made

n/a

n/a

Capital gains tax (CGT)

n/a

• How CGT applies (general rules)
• Assets and schedules
• General calculations
• Capital improvements to a property
• Destruction of dwelling
• Property rules and disposal of vacant land
• Buy-backs

1 4 3

Crypto asset investments

n/a

CGT implications on crypto assets

1 4 3

Foreign resident capital gains withholding (FRCGW), including Capital gains withholding clearance certificate

To access our online form, see Clearance certificate application for Australian residents

• How to apply or supporting clients to complete the FRCGW clearance certificate application online
• Progress of the FRCGW clearance certificate application
• Reissue clearance certificate

1 4 2

Franking credits

n/a

• Overview
• Claiming franking credits
• Anti-avoidance rules
• Amendments
• TFN withholding for refund of franking credits

1 2 4

Deceased client

n/a

• Notification of a deceased person
• Setting up a deceased estate

1 4 4

Progress of an Australian business number (ABN) application

n/a

• Progress of lodged ABN Application
• Refused ABN Application

2 1 1

General registration enquiries, including Taxation registrations

You can complete this via Online services for agents

For instructions, see Tax registrations

• New registration including goods and services tax (GST) & PAYG withholding
• Change or cancellation of tax roles, including cycle changes
• Duplicate TFN or ABN

2 1 2

PAYG instalments

You can complete this via Online services for agents

For instructions, see How to lodge your BAS

• New registration
• Cancellation
• How to vary PAYG instalments
• Explanation of PAYG instalments

2 1 3

Fuel tax credits – business (FTC)

You can complete this via Online services for agents

For instructions, see Tax registrations

• Eligibility
• FTC overview
• Register, backdate or change FTC
• FTC’s for non-GST entities

2 1 4

Fringe benefits tax (FBT)

n/a

• Registration
• Progress of FBT return
• FBT account enquiries
• Details on instalment amount

Complex instalment amount enquires will be internally escalated

2 1 4

Wine equalisation tax (WET)

n/a

• Registration
• Reporting
• Paying
• Products WET apply to

2 2 2

Single Touch Payroll (STP)

n/a

• Notify or change software provider
• Corrections
• Deferrals
• Pay events
• Employee management

2 2 2

GST groups and branching or joint ventures

n/a

• Forming GST groups and branches
• Effect of forming GST groups, branches and joint venture

2 4 4

Respond to our request to contact us regarding an activity statement

n/a

Confirm next actions required as per the correspondence you or your client has received

2 2 4

Respond to our request to contact us regarding an income tax return

n/a

Confirm next actions required as per the correspondence you or your client has received

2 2 3

Business activity statements (BAS)

GST – Completing your BAS for GST

PAYG and withholding – How to complete your activity statement labels

FBT – how to complete your activity statement labels

WET – how to complete your activity statement labels

LCT – how to complete your activity statement labels

You can complete this via Online services for agents

For instructions, see How to lodge your BAS

For more help with lodging online, use our Online services for agents activity statement user guide

• How to lodge
• When to lodge
• Activity statement labels

2 2 2

Revising a Business activity statement (BAS)

You can complete this via Online services for agents

For instructions, see How to revise an activity statement

• Revise an existing BAS

2 1 2

Generating a new or replacing a Business Activity Statement (BAS)External Link

n/a

• Generate a new BAS
• Reissue an existing BAS

2 1 2

General Income Tax enquiries for non-individuals

You can use:

• Online services for agents for income tax lodgments
• Lodging in PLS

For instructions, see:

• Online services for agents income tax user guide
• Income tax return

• How and when to lodge
• General enquiries regarding income tax returns

2 2 2

Complex income tax enquiries for non-individuals

You can use:

• Online services for agents for income tax lodgments
• Lodging in PLS

For instructions, see:

• Online services for agents income tax user guide
• Income tax return

• Business related deductions
• Depreciation
• Foreign Income
• Foreign entities
• Net income or loss from business
• Substituted accounting period enquiries

2 4 1

PAYG withholding for large business

n/a

• Large withholders
• Raising, revising or cancelling a PAYG withholding liability
• Payment or credit transfers for large withholders
• Payment options for large withholders, including obtaining unique payment reference numbers (PRN)

2 3 3

Deferral or extension requests

Deferrals must be requested via Online services for agents

For instructions, see Lodgment deferrals

We are unable to assist with these enquiries by phone

n/a

Payment plan for a non-individual client

For support options, see Help with paying

You can complete this via Online services for agents

For instructions, see:

• Make a payment plan
• View payment options and make a payment

You may be unable to use Online services for agents in the below circumstances:

• to re-negotiate an existing payment plan
• debt amount is $200,000 or more
• client is insolvent, bankrupt or in dispute
• the payment plan repayment timeframe is beyond 2 years
• received a warning of firmer recovery or legal actions in the past 6 months
• defaulted on or cancelled 2 or more payment plans in the past 12 months.

• Negotiate or re-negotiate a standard payment plan
• Interim payment plan
• Debts referred to an external collection agency
• Payment in full
• General hardship information

2 3 2

General interest charge (GIC)

Failure to lodge (FTL) on time penalty

All remissions must be requested via Online services for agents

For instructions, see Remission of interest charges

• Calculations
• GIC rates
• FTL calculations

We are unable to assist with remission requests by phone

2 3 2

Request a refund or for progress of refund

You can complete this via Online services for agents

For instructions, see Refund request

• Progress of refund
• Refund request

2 3 4

Credit transfers for Non-individuals

You can complete this via Online services for agents

For instructions, see Transfer request

n/a

2 3 1

Missing payments

n/a

• Locate a missing payment made to the ATO

2 3 1

Explanation of account – Non-individuals

You can view this via Online services for agents

For how you can do this online, see Accounts and payments

Account explanations:

• Notice of assessment
• Statement of account
• Integrated client account
• Income tax account

2 2 5

PAYG withholding

n/a

• No TFN or ABN withholding
• Withholding variations
• Allowance withholding
• Employee termination payments
• Gifts and donations – workplace giving

2 4 2

Not-for-profit (NFP) organisations

n/a

• Creation of NFP
• Operating an NFP
• Confirming NFP status
• NFP reforms and new measures
• NFP income tax and GST concessions
• Volunteers
• NFP complex enquires will be internally escalated

2 4 3

GST advice

n/a

• Charging GST
• Claiming GST
• Deferred GST
• Exemptions certificates
• Cryptocurrency GST implications
• GST advice complex enquires will be internally escalated.

2 4 4

GST at settlement

n/a

• Purchaser and supplier obligations
• Going concerns
• Margin scheme
• GST property credit enquiries
• Online form enquiries

2 4 4

New legislation – business

For information, see

How laws are made

n/a

n/a

Capital gains tax (CGT)

n/a

• CGT calculations
• Exemptions
• Roll-over events
• Small business concessions
• Foreign residents
• Inherited assets and separate assets
• Land and buildings
• Employee share schemes

2 4 5

For Consolidation or Large business enquiries

n/a

If you have notified the ATO of consolidation, we can assist with:

• All account and lodgment enquiries
• Calculation of the consolidated PAYG instalments rate

2 1 5

Consolidation (technical enquiries)

n/a

• Consolidation Pathway
• Consolidation reference manual
• Technical enquiries

2 4 1

Deceased estates

For notifications of deceased, use FKC 1 4 4

n/a

• Deceased estates
• Deceased estate requirement to lodge
• Deceased estate data package

2 4 1

Excise on alcohol

Excise on tobacco

Excise on fuel and petroleum products

n/a

• How excise applies
• Excise licences
• Excise rates

2 4 2

Imputation

n/a

• Paying dividends and other distributions
• Receiving dividends and other distributions
• Integrity rules
• Franking deficit tax and offsets

2 4 1

International tax for business

n/a

• Australian entities conducting business overseas
• Foreign resident conducting business in Australia
• GST for non-resident businesses
• Payments to foreign residents

2 4 1

Private company benefits – Division 7A dividends

n/a

• Entities and taxpayers affected
• Payments and other benefits affected
• Managing Division 7A

2 4 1

Research & development tax incentive program

n/a

• R&D tax incentive rates and entitlements
• Eligibility for the R&D tax incentive
• Amounts you can claim
• Steps for claiming R&D tax offset

2 4 1

General super enquiries

n/a

• Lodgment and reporting requirements
• Lost and unclaimed superannuation
• Transferring super

3 5

Self-managed super funds (SMSFs)

To understand more about SMSFs, see Self-managed super funds

n/a

Setting up a SMSF

• Regulation and compliance
• SMSF contributions and rollovers
• Winding up
• SMSF investing

3 2

For superannuation payment plans

You can complete this via Online services for agents

For instructions, see:

• Make a payment plan
• View payment options and make a payment

You may be unable to use Online services for agents in the following circumstances:

• to re-negotiate an existing payment plan
• debt amount is $200,000 or more
• client is insolvent, bankrupt or in dispute
• the payment plan repayment timeframe is beyond 2 years
• received a warning of firmer recovery or legal actions in the past 6 months
• defaulted on or cancelled 2 or more payment plans in the past 12 months.

• General hardship information
• Negotiate or re-negotiate a standard payment plan
• Interim payment plan
• Debts referred to an external collection agency
• Payment in full

3 3

Access on compassionate grounds

n/a

• Compassionate release of super
• Eligible expenses
• Evidence needed to access super

3 4

First home super saver scheme

n/a

• Eligibility
• Making contributions
• Property types

3 4

Downsizer super contributions

n/a

• Eligibility
• Contribution limits
• How to contribute
• Extensions of time
• Objections and reviews

To check if and how money can be contributed, see Eligibility

3 4

Small Business Superannuation Clearing House

n/a

The Small Business Superannuation Clearing House (SBSCH) will be closed permanently from 1 July 2026 as part of the Payday Super reform. It is not accepting new registrants.

If you're an existing registered user, you can continue using the SBSCH until 11:59 pm AEST on 30 June 2026.

3 1 1

Superannuation obligations prior to 1 July 2026

For how to lodge SGC statements online, see Super guarantee charge (SGC) statement

Super guarantee including:

• Account explanations
• Calculators
• Payments
• Deferrals
• Super guarantee charge statement form

3 1 2

Superannuation obligations under Payday Super post 1 July 2026

n/a

• About Payday Super
• Paying Super on Payday
• How to manage during the changeover

3 1 3

Income streams

n/a

• Account-based income streams
• Non-account-based income streams
• Capped defined benefit
• Minimum and maximum payments

3 1 2

Concessional and non-concessional contributions including Excess contributions

n/a

• Classifying Contributions
• Caps and limits
• Exceeding caps
• Amendments
• Restrictions on voluntary contributions

3 1 2

Division 293 tax

n/a

• Payments
• Calculations
• Assessment
• Making an election for Division 293
• Benefits
• Deferred debts

3 5

Using Standard Business Reporting (SBR) cloud-based enabled practice management software

Notify us of your hosted SBR software service

• Registration
• System requirements
• SBR system issues
• PLS issues

4 1

Registered agent lodgment program

n/a

Lodgment program:

• information
• framework
• support activities

4 1

Support for Online services for agents

n/a

• Features
• System requirements
• System maintenance
• Troubleshooting for businesses and tax professionals

4 1

Support with Access Manager

For instructions, see Access Manager for tax professionals

• Troubleshooting

2 1 1

Support for ATO website

n/a

• Website tips
• Troubleshooting common errors and issues

4 1

Individual complaints, compliments and feedback

You can complete this via Online services for agents

For instructions, see How to lodge your complaint

• Lodge a complaint
• Lodge a compliment
• Progress of lodged complaint

4 2 1

Business complaints, compliments and feedback

You can complete this via Online services for agents

For instructions, see How to lodge your complaint

• Lodge a complaint
• Lodge a compliment
• Progress of lodged complaint

4 2 2

Superannuation complaints, compliments and feedback

You can complete this via Online services for agents

For instructions, see How to lodge your complaint

• Lodge a complaint
• Lodge a compliment
• Progress of lodged complaint
• Progress of lodged complaint

4 2 3

All other complaints, compliments and feedback

You can complete this via Online services for agents

For instructions, see How to lodge your complaint

• Lodge a complaint
• Lodge a compliment
• Progress of lodged complaint

4 2 2

Report fraud, phoenix, tax evasion, shadow economy activity, or unpaid super, including illegal phoenix activity or shadow economy activity

You can complete this online via the ATO tip-off form

n/a

4 3

Recent disaster events assistance for your practice or affected clients

n/a

n/a

4 4

13 10 20

13 72 86 and select Fast Key Code 3 5

13 11 42 (debt issues) Individual

13 72 86 and select Fast Key Code 1 3 1

13 11 42 (debt issues) Non-individual

13 72 86 and select Fast Key Code 2 3 2

13 11 42 (lodgment issues)

13 72 86 and select Fast Key Code 2 2 5

13 28 66

13 72 86 and select Fast Key Code 2 3 5

13 28 61

13 72 86 and select Fast Key Code 1 3 4

1300 130 926

13 72 86 and select Fast Key Code 2 2 4

1300 657 162

13 72 86 and select Fast Key Code 2 1 4

1800 467 033

13 72 86 and select Fast Key Code 1 2 1

1300 146 094 (103)

13 72 86 and select Fast Key Code 1 3 3

1300 146 094 (104)

13 72 86 and select Fast Key Code 2 2 3

Direct debit and refund help line

For more information on completing a direct debit request to pay personal, business and super tax liabilities

1800 802 308

myID – HelpExternal Link – enquiries and support

1300 287 539

myID – Contact usExternal Link – support and inappropriate access

1300 287 539

Payment methods:

• refer to How to pay
• refer to Other payment options
• phone the Payment hotline

1800 815 886

Publications can be printed or ordered:

• online – ATO Publication Ordering Service
• by phone (have the full title or NAT number ready)

1300 720 092

Relationship Authorisation Manager (RAM)External Link – enquiries and support

1300 287 539

Using Standard Business Reporting (SBR) cloud-based enabled practice management software – Notify us of your hosted SBR software service

1300 852 232