• Payment, interest and penalties

    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.

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    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.

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    Interest and penalties

    Last modified: 10 Feb 2016QC 16870