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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11You can pay an Australian Taxation Office (ATO) business liability without a credit card by using BPAY, a direct debit from a bank account, or the payment options in Online services for business. If the business cannot pay by the due date, eligible businesses can request a payment plan online. Your BAS shows the payment due date, and most routes require the payment reference number (PRN).
Choose the route that matches your cash account, timing and need for help from a tax professional. A BPAY payment can take up to four business days to reach and appear on the ATO account, while online services let you check the balance and PRN before submitting a payment.
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Non-credit-card ways to pay an ATO business liability
The practical choices are a bank-funded BPAY payment, a direct debit from a financial-institution account, or an electronic payment initiated through Online services for business. A payment plan is an arrangement rather than a separate funding method, but it can prevent a missed deadline when the full amount is not available.
| Method | Funding source | What you need | Agent or bookkeeper involvement |
|---|---|---|---|
| BPAY | Bank account through your financial institution | ATO biller code and PRN shown in the payment instructions | EFT and BPAY remain available to agents |
| Direct debit | Bank account held with a financial institution | Access to Online services for business and the account details requested there | Not stated in the cited ATO guidance |
| Online services payment | Use the payment choices displayed in the business account | Digital ID, such as myID, plus the relevant PRN and balance | Payment choices and authority depend on the account access being used |
| Payment plan | Scheduled payments from an approved account arrangement | Online eligibility for debts below the stated threshold, or contact with the ATO for larger debts | Arrange it through the ATO’s available channels |
Card-funded payments are a different category. A debit or credit card may attract a fee, and since 17 March 2025 only the cardholder can make an online card payment. The non-card routes above avoid that cardholder restriction.
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Collect the details before starting
Have the statement and the bank account you intend to use in front of you. A short preparation check prevents a payment being allocated to the wrong account or lodged too close to the deadline.
- Identify the liability. Confirm whether it is a BAS amount, PAYG instalment, income-tax debt or another ATO account balance.
- Read the due date on the BAS or notice. The payment due date is displayed on the statement. Do not substitute a remembered quarterly date for the date on the document.
- Copy the PRN exactly. Most ATO payment methods use the payment reference number to match money to the correct account and obligation.
- Confirm the amount. Check whether you are paying the full amount, a current balance or an agreed instalment under a payment plan.
- Allow for processing. Your bank may show a transaction before the ATO account is updated. Keep enough time for the selected method to be received and recorded.
- Check account authority. Make sure the person submitting the payment can operate the business bank account or access the business’s online services.
Pay by BPAY from a bank account
When BPAY is suitable
BPAY is useful when the ATO payment instructions provide a biller code and PRN and you want to pay through your normal bank or credit-union banking channel without using a card. The payment is initiated with your financial institution, not by entering card details on an ATO page.
Step-by-step
- Open the BAS, notice or ATO payment instruction and locate the BPAY biller code and PRN.
- Sign in to your financial institution’s internet banking or mobile banking service.
- Choose the BPAY payment function and enter the ATO biller code exactly as printed.
- Enter the PRN without changing digits or adding spaces that your bank does not request.
- Enter the amount and select the bank account from which the funds will be drawn.
- Review the payee details, amount and reference, then authorise the transaction.
- Save the bank confirmation number, date and amount with the BAS records.
Timing and reconciliation
The ATO says a BPAY payment can take up to four business days to be received and appear on the account. Send it early enough that this window ends before the due date; a transaction receipt on the day you press Pay does not prove that the ATO account has already been credited.
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After the processing window, check the balance in Online services for business or the next account statement. If the amount is still missing, compare the PRN and amount on your receipt with the original instruction and contact the ATO or your financial institution with the transaction reference.
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Use direct debit from a bank account
Bank direct debit is not a card payment
Online services for business can set up a direct debit from a financial-institution account. This is different from a direct debit funded by a debit or credit card. Card-funded transactions are subject to cardholder-only rules and may carry card fees; a bank-account direct debit uses the account details requested in the ATO service instead.
Step-by-step
- Sign in to Online services for business with an accepted Digital ID, such as myID.
- Open the business account and verify the liability, balance and PRN before choosing a payment option.
- Select the direct-debit option displayed for that account and follow the prompts for the bank account to be debited.
- Check the debit date, amount and account details carefully. The exact choices shown can vary by account and obligation.
- Authorise the instruction and save the confirmation screen or reference.
- Keep sufficient cleared funds in the nominated account until the debit has been processed, then verify the ATO balance.
Do not assume that seeing a direct-debit instruction means the debt is already paid. Treat the confirmation as an instruction to debit until the transaction has cleared and the ATO account reflects it.
Pay through Online services for business
What the service provides
Online services for business lets you view balances and PRNs, make payments and create payment plans where the account is eligible. Access requires a Digital ID such as myID. Once signed in, use the payment choices actually presented for that business account rather than relying on a method available to another taxpayer or obligation.
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- Set up or open your Digital ID, such as myID, and sign in to Online services for business.
- Select the relevant business account and open the balance or obligation that needs payment.
- Read the PRN and amount shown against the liability; compare them with the BAS or notice.
- Choose a bank-funded payment or direct-debit option available on that screen.
- Enter the requested bank details or follow the displayed payment instructions.
- Review the final amount, account and reference, then submit the payment.
- Download or record the confirmation and return later to check that the account has updated.
Online services is also the place to check whether a payment plan can be created without calling first. Availability is account-specific, so the absence of an option means you should use another listed route or contact the ATO.
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Arrange a payment plan when the full amount is not available
Online eligibility threshold
ATO guidance on Online services for business states that debts below $200,000 can be placed on a payment plan online. The threshold and eligibility rules can change, so confirm the current amount and conditions in the service before relying on it. For a debt above $200,000, contact the ATO rather than assuming the online application will be accepted.
How to request one
- Sign in to Online services for business with your Digital ID.
- Open the debt and choose the payment-plan option if it is offered.
- Review the amount outstanding and the instalment schedule presented.
- Provide the requested bank-account information and submit the arrangement.
- Save the plan confirmation and calendar each instalment date.
- Monitor the account after each scheduled payment and contact the ATO promptly if your circumstances change.
If you cannot pay on time, contact the ATO as soon as possible. A payment plan is not a reason to ignore the original due date or to wait until recovery action has begun. BAS amounts are expected to be paid in full and on time to avoid interest; ask the ATO how interest is handled for your particular arrangement.
What tax agents and bookkeepers can do
The card-payment restriction
From 17 March 2025, only the cardholder can make an online debit- or credit-card payment. A tax professional or bookkeeper therefore cannot enter a business’s card details and submit that online card payment on the business’s behalf.
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Non-card delegation
The ATO says electronic funds transfer (EFT) and BPAY remain available to agents. You can give your agent the correct PRN and payment instructions, have the agent prepare or initiate an EFT or BPAY transaction under the agreed authority, or make the bank payment yourself after the agent supplies the figures. Confirm who is responsible for releasing the funds and retaining the receipt; preparing a BAS is not the same as proving that the payment has settled.
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Do not send card details to an agent expecting them to complete an online card payment. Use a bank-account route instead and keep the transaction evidence in the business records.
Plan for recurring PAYG instalments
PAYG instalments are regular prepayments of expected tax on business and investment income. The ATO describes them as generally due 28 days after each quarter. They are separate from a BAS amount that may include GST or other components, so identify the correct account and PRN before paying.
For each quarter, review the instalment notice, note the due date and reserve the amount in the business bank account. BPAY can be used where the ATO instructions provide the required biller code and PRN; Online services can be used to view the balance and available payment choices. Keeping a recurring calendar reminder reduces the risk of waiting for a late notice or discovering that a prior payment was applied to a different obligation.
Fees, due dates and proof of payment
Fees
Card payments may attract fees, but the ATO material does not establish a universal percentage or dollar amount. Do not assume that a fee-free card payment exists or that every bank-funded route has identical charges. Check the charge displayed by your financial institution or the ATO payment screen before authorising a transaction.
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Due-date control
Use the date printed on the BAS or notice as the controlling date. For BPAY, allow the stated maximum of four business days for receipt and account display. For direct debit or an online payment, allow time for a bank transaction to clear and for the ATO balance to update.
Records
Retain the BAS or notice, PRN, amount, payment method, date submitted, bank or ATO confirmation and the date the account was checked. These records let you demonstrate what was authorised if the balance does not update and help a tax agent reconcile the business ledger.
Troubleshoot a payment that is missing or misapplied
The ATO balance has not changed
- Check whether the method is still inside its processing window, particularly BPAY.
- Compare the PRN, biller code and amount on the confirmation with the original ATO instruction.
- Check that the bank account was debited and that the transaction was not rejected or reversed.
- Keep the confirmation number available when contacting the ATO or your financial institution.
The wrong account or amount was used
Do not submit a second payment automatically. A duplicate can create a separate reconciliation problem. Gather both the ATO instruction and the transaction record, then ask the ATO how to have the payment traced or allocated.
The online payment option is unavailable
Online services displays choices according to the account and obligation. If direct debit or a payment-plan option is not shown, use BPAY or another listed method, or contact the ATO. Do not infer that a method is available simply because another business account offers it.
Choose the route by situation
| Your situation | Practical first choice | Reason |
|---|---|---|
| You have the full amount and several days before the deadline | BPAY or bank-account direct debit | Both avoid card funding; BPAY instructions provide a clear biller code and PRN. |
| You need to confirm the balance or PRN first | Online services for business | The service shows the business account information before you submit a payment. |
| You cannot pay the full debt now and it is below $200,000 | Check the online payment-plan option | ATO guidance states that debts below this amount can be placed on a plan online, subject to current eligibility. |
| The debt is above $200,000 | Contact the ATO | The surfaced ATO guidance directs businesses with larger debts to contact the ATO rather than use the online threshold. |
| A tax agent is handling the transaction | EFT or BPAY under agreed authority | Agents cannot make an online card payment for the business, while EFT and BPAY remain available to agents. |
Worked examples
BAS due in four days
A business has the money in its operating account and a BAS showing a PRN. Because BPAY can take up to four business days to reach and appear on the ATO account, the owner submits the BPAY payment immediately, saves the receipt and checks the account after processing. Waiting until the due date would leave no time for the stated BPAY window.
Balance needs verification
A director is unsure whether a recent adjustment reduced the amount payable. Instead of guessing from an old statement, the director signs in to Online services for business with myID, checks the current balance and PRN, and then uses the bank-funded option displayed for that account.
Cash-flow shortfall
A business cannot pay a debt in full and the balance is below the online threshold stated by the ATO. The owner checks the payment-plan option, reviews the proposed schedule and submits the arrangement. If the debt were above $200,000, the owner would contact the ATO for the next step rather than repeatedly retrying the online application.
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Quick Recap
Final payment checklist
- Read the due date on the current BAS or notice.
- Match the liability, amount and PRN to the account you intend to pay.
- Select BPAY, bank-account direct debit, an online bank-funded payment or an eligible payment plan.
- Allow processing time, especially up to four business days for BPAY.
- Save the confirmation and verify that the ATO account has updated.
- If payment will be late or the online option is unavailable, contact the ATO promptly.
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