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Payment, interest and penalties

Information on tax payment methods, payment arrangements, interest charges, penalties and safe harbour exemptions.

Last updated 30 April 2019

Paying the ATO

Information for tax professionals about payment methods and payment arrangements for your individual and business clients.

We offer your clients a range of payment options, including BPAY and credit card. You can download payment slips for your clients using the portals.

If your client has a tax debt they are unable to pay on time, you can make an arrangement on their behalf for payment by instalments. If your client considers payment will cause them serious hardship, you can apply on their behalf for a release from payment of their tax debt.

Find out more at Paying the ATO.

Interest and penalties

General interest charge and shortfall interest charge are imposed on outstanding amounts, such as shortfall amounts, late payments and unpaid tax debts. Interest charges apply whether or not a penalty applies.

Penalties are applied where there is a failure to meet a tax obligation.

Safe harbour provisions mean there is no penalty for your client in certain circumstances.

Find out more at Interest and penalties.

You can request a payment-only deferral if your client needs more time to pay.