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  • Payment plans

    You can view or make payment plans for your client for the following accounts:

    • Income tax
    • Activity statement
    • Super guarantee director penalty accounts
    • Super guarantee employer
    • Fringe benefits tax.

    Help with paying has detailed information on how to make and manage payment plans, including when a payment plan may default. If you are new to payment plans we recommend you read this information.

    You can only make a payment plan if your client:

    • has an existing debit amount under $100,000 (total balance or overdue amounts)
    • has no payment plan for that debt
    • hasn't defaulted on a payment plan for the relevant account more than twice in the past two years.

    See also:

    Make a payment plan

    • select a client
    • select Accounts and payments, select Payment plans, then select Add to make a new plan.

    Note: You cannot add a payment plan if one already exists for that debt.

    • At the Make a payment plan screen     
      • Select Account – only the accounts for which you can make an online payment plan will be displayed
      • Select Amount – a payment plan can be made for either the full account balance or the overdue amount. If the overdue amount of the account is selected, the remaining balance needs to be paid by the due date.
      • Select payment method – direct debit is not currently available for activity statement accounts
      • Select payment frequency – Lump sum, Weekly, Fortnightly or Monthly
      • Payment date – the date must be within seven days of the payment plan being established (excluding weekends and public holidays) and must be on a business day
      • How much will your upfront payment be? – an upfront payment is required. Your client can nominate the amount of the upfront payment. There is a minimum payment requirement which varies between 10% and 20% of the total amount of the payment plan depending on your client’s circumstances. This minimum amount will display automatically
      • How much will your instalments be? – enter the instalment amount
      • select Calculate payment plan
      • select Next
    • Payment plan details are displayed for review. Adjustments can be made before proceeding.
    • Select the Declaration then Submit
    • You will receive confirmation that your client’s payment plan has been successfully created.
    • Select Print friendly version to print or save a copy of the schedule, payment method and payment reference numbers.

    For most tax and super accounts the payment plan will automatically finalise when the balance of an account is paid. For activity statement accounts, the payment plan may continue to display as active even if the balance is paid in full, unless one of the following occurs:

    • we cancel the payment plan
    • the final instalment date of the payment plan is reached
    • a new debt goes onto the account, making the balance above the expected payment plan balance. This will default the payment plan.

    Note: Your clients Tax account page will also have a link to make a payment plan where applicable.

    View a payment plan

    To view the instalment schedule for existing payment plans:

    • select a client
    • either:    
      • select Accounts and payments then Payment plans  
      • at the Client summary For action select Payment plan next to the account.
    • the following information will display:      
      • Account
      • Amount
      • Payment method
      • Payment frequency
      • Plan total.

    You can also view the payment due dates and status of payment for previous instalments.

    Note: It can take up to 14 days for the payment status to update.

    Card payment

    To make online credit and debit card payments for a client:

    • select a client
    • select Accounts and payments then Card payment
    • at Account details select the accounts to pay in a single card transaction. You can select more than one account and make payments from $10 to $20,000,000.
    • at Card details complete the mandatory fields
    • select Next
    • review the details then select Submit
    • select Print friendly version to print or save a copy.

    Note: Additional payments or payment in full can be made at any time. The option to pay by credit or debit card is only available for accounts displayed. For all other payment options, see How to pay.

      Last modified: 29 May 2019QC 54079