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  • Payment, interest and penalties

    Paying the ATO

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

    乐多多官网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:

    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.

    乐多多官网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:

    Interest and penalties

    Last modified: 01 May 2019QC 16870
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