• Payment options - limitations

    The account information displayed is subject to certain limitations that affect the balances shown. The balance displayed may not be a true representation of the amount your client currently owes, or is owed by us, and should be used as a guide only.

    Not all accounts will be displayed. For example, some super accounts, tobacco leaf charge and wool taxes will not be displayed.

    Income tax accounts and FBT accounts with no transactions will not be displayed.

    Only accounts which you are authorised to view will be displayed.

    Account balance

    The balance will include transactions that have been processed by us at the time of your request. Amounts may change as a result of more processing or subsequent amendment/adjustment action. The balance may consist of the following components:

    • General interest charge (GIC)
      Only the GIC posted to the account is included in the account balance. Some GIC may not be shown in the balance, but has been accruing as a result of overdue amounts or recent account transactions or revisions.
    • Lodgments
      The balance includes details of activity statements and returns lodged and processed. It does not include details of activity statements or returns lodged but not yet processed or due but not lodged. Information concerning the status of activity statements may be obtained by selecting ‘Activity statement’ on the left navigation bar from the ‘Itemised account’ screen and accessing the ‘Activity statement list’. This will include details of activity statements not lodged as well as a history of all activity statements lodged, processed, cancelled or discontinued for a defined period.
    • Payment arrangements
      The balance will include amounts that are subject to payment arrangements.
    • Amounts not yet due
      The balance will include amounts for liabilities which are due in the future.
    • Credit offsets
      The balance could be affected if a credit amount is in the process of being applied to another outstanding tax debt on a related account. Credits can be applied to any other tax account, including super, or to liabilities with other Commonwealth agencies including Centrelink or the Child Support Agency.

    In the case of liabilities reported on activity statements, credits will be offset against amounts that are due but not yet payable.

    In most other cases, credits will be offset against amounts on other related accounts which are due and payable.

    If a credit amount is offset against an existing debt, the account balance will be reduced.

    • Legal action
      Amounts subject to legal action will be included in the balance.
    • Dispute/objections
      Amounts subject to dispute or objection will be included in the balance.
    • Insolvency/bankruptcy
      Amounts subject to insolvency or bankruptcy will be included in the balance.
    • Release
      Amounts subject to application for release will be included in the balance.
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Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.


© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).