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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchGenerally, yes. If a separately charged credit-card or charge-card payment fee is incurred to pay a business tax liability—such as the GST amount on a BAS—the Australian Taxation Office (ATO) identifies that fee as a tax-related operating expense that may be deductible. The fee is not automatically deductible merely because it appears on a card statement: the underlying liability, the reason for the charge, the income year in which it was paid and any private component all matter.
The result can be different for a personal income-tax debt. In ATO Interpretive Decision 1011580720540, the card fee on the facts of that case was not deductible. Keep the business and personal situations separate when deciding how to treat a payment fee.
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The short answer for a business payment
The ATO’s business deductions guidance specifically refers to a “credit card/charge card payment fee associated with paying a business tax liability, for example, GST liability.” That wording supports a deduction where the fee has a direct connection with paying a liability of the business and is incurred in carrying on the business.
The ATO also says that most business expenses can be claimed when they directly relate to earning assessable income. A payment fee connected with a business tax liability fits within that operating context, provided your records establish what was paid and why.
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This is a deduction for the fee, not a reduction of the tax liability itself. Paying $20 in card fees does not reduce the GST, income tax or other amount owed to the ATO; it may reduce the business’s assessable income through an expense claim if the deduction rules are satisfied.
Start with the liability, not the card
The same type of card charge can have a different tax character depending on whose liability it pays. The key comparison is the underlying obligation.
| Underlying payment | ATO position in the cited guidance | What you need to establish |
|---|---|---|
| Business tax liability, such as a GST liability | The associated credit-card or charge-card payment fee is identified as a tax-related operating expense that may be claimed. | Show that the liability belongs to the business, the fee was charged for paying it and the expense was incurred in the relevant income year. |
| Personal income-tax debt | ATO Interpretive Decision 1011580720540 found the card payment fee was not deductible on its stated facts. | Do not treat the personal outcome as interchangeable with the business guidance. The character of the fee depends on the circumstances giving rise to the liability. |
For a BAS payment, identify the specific business amount being paid. GST is the example used by the ATO, so a surcharge shown when paying a business GST liability is the clearest application of the published guidance. Do not assume that every charge appearing during an ATO transaction qualifies without checking what the charge represents.
What kind of charge is it?
A card payment fee is not necessarily the same thing as interest, a cash-advance charge or another borrowing cost. The ATO material cited for this question addresses a fee associated with making a card payment. If your statement combines a surcharge with interest or financing charges, separate the components and obtain advice about any amount that is not plainly a payment fee.
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A separately shown card fee
A fee line on the ATO payment confirmation, card receipt or card statement is easier to connect to the business tax payment than a general monthly finance charge. Retain the document showing the amount, date and transaction reference, then match it to the business liability that was paid.
Interest or other financing costs
The available ATO guidance does not establish a universal deduction for every interest or cash-advance charge arising when a tax bill is paid. Those costs can require a different analysis. Do not fold them into the card-payment-fee claim simply because they appeared on the same statement.
Private or mixed payments
If one transaction includes a private liability, or a fee relates partly to business and partly to private use, identify the business portion and apportion the expense on a reasonable basis. The ATO’s interpretive decision emphasizes that characterization is a question of fact determined from the precise circumstances.
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Why the personal-tax result is different
ATO Interpretive Decision 1011580720540 considered an individual who used a credit card to pay a personal income-tax debt. The decision reasoned that the fee arose from paying tax after the income had been earned, rather than from earning assessable income. On those facts, the fee was not deductible under section 8-1 of the Income Tax Assessment Act 1997.
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The decision also found that section 25-5 did not provide a deduction on those facts. That provision can cover certain costs of managing tax affairs, but the decision did not treat this particular personal card fee as qualifying. The decision is fact-specific; it should not be used to override the ATO’s business guidance that expressly names a card fee associated with paying a business tax liability.
In practical terms, a sole trader should still distinguish a business liability from the owner’s personal income-tax bill. A company’s business tax payment and an individual’s personal assessment are not the same obligation merely because the same card was used.
How to claim a qualifying business fee
Use the following process for each fee rather than making a blanket claim for all card charges.
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- Identify the liability. Record whether the payment relates to a business obligation, such as the GST amount reported on a BAS. Keep the ATO account or payment record that identifies the liability.
- Confirm the fee’s nature. Check the payment receipt, card statement or fee invoice for a separately stated card or charge-card payment fee. If the amount is described as interest, a cash advance or another finance charge, do not label it a payment fee without further analysis.
- Check the business connection. Confirm that the liability arose from the business activity and that the expense is connected with carrying on that business. The ATO describes the general test as an expense that directly relates to earning assessable income.
- Remove any private component. If the payment or fee covers both business and private matters, calculate and claim only the business-related portion. Keep the method used for the apportionment.
- Use the payment year. The ATO’s myTax 2025 guidance on the cost of managing tax affairs says fees are generally incurred in the income year in which they are paid. Place the expense in the appropriate return year, subject to the accounting and tax rules applying to your taxpayer type.
- Enter the deduction in the correct records. Post the amount to the business expense category used for tax reporting and retain the supporting documents. The bookkeeping description should make clear which business tax liability the fee relates to.
- Review before lodging. Confirm that the amount claimed is the fee itself, not the underlying tax payment, and that no private or non-qualifying finance charge has been included.
Records to keep
The ATO’s business guidance says records are needed to substantiate deduction claims. For a card fee, a complete file normally includes:
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- the ATO payment confirmation, receipt or account transaction showing the business tax liability;
- the card statement or fee invoice showing the separate payment fee;
- the date the payment and fee were incurred;
- bookkeeping records linking the fee to the relevant BAS, GST or other business liability; and
- an apportionment worksheet and explanation if any private element exists.
Keep the documents together so a reviewer can follow the chain from liability to payment to fee. A card statement by itself may show that money left the account, but it may not prove which tax liability was paid or whether the charge was a surcharge rather than interest.
The ATO’s general individual deduction guidance says records supporting individual deduction claims are generally kept for five years. That statement is not a substitute for checking the record-keeping period that applies to your business structure and tax records. Companies, partnerships, trusts and sole traders can have different obligations, so retain records in accordance with the applicable business rules.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Timing and income-year treatment
For the ATO’s myTax 2025 cost-of-managing-tax-affairs guidance, fees are generally incurred in the income year they are paid. This matters when a card payment is made near 30 June or when a statement is issued after the transaction. Use the actual payment date and retain evidence of it.
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Worked examples
Business GST payment
Illustrative example: A business pays a GST liability shown on its BAS using a card. The payment processor separately charges a $20 card fee on the same day. The business keeps the BAS payment receipt and card statement, records the $20 as a business expense in the year paid and claims the fee, subject to its normal tax-return treatment. The GST liability itself remains a tax payment; the potential deduction concerns only the $20 fee.
Personal income-tax debt
An individual pays a personal income-tax debt by card and incurs a $20 fee. The ATO interpretive decision described above found the fee non-deductible on its facts because it related to paying tax after the income was earned and did not satisfy section 8-1 or section 25-5. That outcome should not be presented as a rule that defeats the separate business-liability guidance.
Combined business and private payment
If a transaction covers a business tax liability and a private amount, first identify the fee attributable to each part. Claim only the amount with a substantiated business connection. If the provider supplies one undivided fee and no reasonable allocation is available, ask a registered tax adviser how to apportion it rather than claiming the whole charge.
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- Claiming the tax payment itself. The deductible item under this guidance is the associated card payment fee, not the GST or other tax liability.
- Applying the business rule to a personal bill. A personal income-tax debt has a different character, and the cited ATO decision reached a non-deductible result.
- Calling every card cost a surcharge. Interest, cash-advance fees and other financing charges need their own analysis.
- Losing the link to the liability. A statement with a fee but no ATO receipt may not substantiate what the charge paid.
- Ignoring private use. Mixed transactions require a defensible business allocation.
- Claiming in the wrong year. The ATO’s myTax 2025 guidance generally places the fee in the income year paid.
- Confusing income-tax deductions with GST credits. The materials cited here address income-tax deductibility of the fee. They do not establish a separate GST input-tax-credit outcome.
Decision checklist before you lodge
- Is the underlying liability owed by the business, rather than a person’s private income-tax debt?
- Does the evidence describe the charge as a card or charge-card payment fee?
- Can you match the fee to a specific ATO business liability, such as GST on a BAS?
- Was the fee paid in the income year in which you plan to claim it?
- Have you excluded interest, cash-advance costs and other charges not covered by the payment-fee guidance?
- Have you removed or apportioned any private component?
- Do your receipt, card statement and bookkeeping records tell the same story?
When to get professional advice
Ask a registered tax agent or other recognised tax adviser to review the claim when the liability is partly private, the fee is bundled with financing costs, the business structure is complex, or the payment date falls across income years. The ATO’s tax-affairs guidance explains recognised adviser categories. Professional advice is particularly useful where the available authorities do not clearly identify the charge you have paid.
ATO guidance can change, and the treatment must be checked against the instructions and law applying to the relevant income year. Keep the business purpose and the evidence for each fee at the centre of the decision.
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