https___www.ato.gov.au_General_Paying-the-ATO_Help-with-paying_Payment-plans_.xml
https___www.ato.gov.au_General_Other-languages_In-detail_Nepali_Help-with-paying---Nepali__1.xml
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Payment plans A payment plan is an agreement with us to pay your tax liability in instalments over a period of time. On this page What is a payment plan? A payment plan is a practical way to meet your payment obligations. A payment plan allows you to break down your payment into smaller amounts that are made via instalments and spread over a fixed period of time. Within a payment plan, you pay back an agreed sum of money weekly, fortnightly or monthly until the balance is cleared. Who can enter into a payment plan? Individuals, sole traders, businesses and tax practitioners on behalf of their clients. What to do before setting up a payment plan When thinking about setting up a payment plan you need to consider: - how much you can pay to meet each scheduled instalment (including interest on any overdue amounts) - your future obligations. We also recommend you use the ATO online payment plan estimator to calculate a payment plan you can afford. This tool will also help you work out how quickly you can pay off a tax debt and how much interest you’ll be charged. The longer you take to pay off your debt, the more interest you'll need to pay. Once you've worked out a suitable payment scenario based on your circumstances, you can use it as a guide to set up a payment plan to meet your tax obligations. You cannot use this estimator for super guarantee charge debts. Setting up a payment plan In some circumstances you will be able to set up a payment plan online, without our assistance. Sometimes – even if the payment plan estimator indicates you have found a suitable arrangement – you may still need to contact us for assistance. We may ask for more detail about your circumstances, including about your: - income - employment - interest - rent - royalties - dividends - expenses, such as - transport - groceries - gas, electricity and water bills - recreation and entertainment costs - insurance - financial (for example, credit cards, personal loans) - clothing and personal care - education and childcare - TV, phone and internet - minimum mortgage repayments or rent - assets - bank balances, creditors and debtors. If you are in business, we may ask you to provide details of your: - business income (over the last 3 months) - business expenses (over the last 3 months) - other cashflow information, such as whether - the business is seasonal - previous activity statements are a reflection of ongoing statements. We ask for this information so we can work with you to create an appropriate and manageable payment plan. To set up a payment plan without our assistance, see the information below for your circumstances: Individuals and sole traders The easiest way to set up a payment plan if you owe $100,000 or less is to use our online services. To use online services, you'll need an active myGovExternal Link account linked to the ATO. You may be eligible to set up, adjust or cancel an existing payment plan. If you can't access online services via myGov, you phone our automated service for individuals on 13 28 65. If you have trouble using our automated phone service, you’ll be connected to a person to help you (during our operating hours). Make sure you have your Australian business number (ABN) or tax file number (TFN) handy, and the full details of your outstanding amount. You may also be able to make a late payment through this number. Our aim is to help you pay amounts you owe in the shortest time and save you interest. When you set up a payment plan, you'll be provided with: - an upfront amount you need to pay - examples of instalment amounts that have been manageable for clients with similar circumstances to yours. You can vary the upfront and instalment amounts above or below the amounts provided – up to certain values. If you can't afford a payment plan offered online, or you owe more than $100,000, phone us on 13 11 42 during our operating hours to discuss your options. Before you call, we recommend working out a plan you can afford using our payment plan estimator. Businesses If your business owes $100,000 or less, you can set up a payment plan: - via Online services for businessExternal Link – select Accounts and payments then payment plans - by phoning our automated service for businesses on 13 72 26 - through your registered tax agent or BAS agent who can use online services to enter a payment plan on your behalf. If you have trouble using our automated phone service, you'll be connected to a person who will help you (during our operating hours). To set up a payment plan, you'll need your ABN or TFN, and the full details of your outstanding amount. If you have overdue amounts from activity statements, you may be eligible for an interest-free payment plan. If your business owes over $100,000, phone us on 13 11 42 during our operating hours to discuss your options. Before you phone, we recommend working out a plan you can afford using our payment plan estimator. Registered agents If you're a registered tax or BAS agent, you can use our Online services for agents to view, set up, adjust or cancel a payment plan for your client. This video explains how to set up a payment plan for your client. You can set up a payment plan if your client: - has an existing debit amount less than $100,000 (total balance or overdue amounts) - does not already have a payment plan for that debit amount. If your client doesn’t meet these requirements, you can phone us to discuss their options on 13 72 86. Use our fast key code guide to get in touch with the right area. Interest-free payment plans for overdue activity statement amounts Small businesses that owe activity statement amounts may be able to make interest-free payments over 12 months. Eligibility You may be eligible for an interest-free payment plan if your business: - has an annual turnover of less than $2 million - has recent amounts owed from an activity statement of $50,000 or less that have been overdue for up to 12 months - has a good payment and lodgment history, including - no more than one payment plan default within the last 12 months - no outstanding activity statement lodgments - cannot obtain finance (such as a loan) through normal business channels - can demonstrate ongoing viability. How it works You must agree to a payment plan that allows the amounts owed to be paid by direct debit within 12 months. Even if you receive a letter stating that interest will apply, it will be remitted as long as you maintain your payment plan. While you're paying your bill, you: - can check your running account balance by logging into the Online services for businessExternal Link, or phoning us on 13 28 66 (8.00am to 6.00pm, Monday to Friday) - must meet all of your other payment and lodgment obligations. Registered tax or BAS agents can check the running account balance by using Online services for agents, or phoning 13 72 86 (Fast Key Code 1 2 5 1). If you're already in a payment plan You can ask us to change your existing payment plan to an interest-free payment plan if you satisfy the eligibility criteria. If your request is approved, we’ll cancel your previous plan. The interest-free period will start from the date you enter into the new plan. Phone us on 13 28 66 during our operating hours to change to an interest-free payment plan if eligible. Managing your payment plan Setting up direct debit The easiest way to stay on top of your payment plan instalments is to set up a direct debitYou can set up direct debit payments at the same time you set up your payment plan – from either a financial institution (bank) account or a credit/debit card. Only the card holder can set up a direct debit payment plan using a credit/debit card. Alternatively, you can pay individual instalments with your credit card or any of the other payment options available for paying the ATO. Changing how you pay your instalments You can modify an instalment from direct debit to a different payment method. When updating a payment plan, you can change the payment method by: - choosing a different payment method (you must allow at least one business day to process this request) - delinking the payment plan from one credit/debit card and linking it to another card. Modifying instalments You can also modify an instalment date or amount or cancel an instalment. You will need to do this at least 2 days before the payment date. A payment plan cannot be modified online if the current plan extends for longer than 24 months or if the changes will extend the plan by longer than 24 months. You can update the instalment amounts of your payment plan through our online services. Individuals and sole traders can adjust their payment plans through ATO online services. Businesses can view or update their plan through Online services for businessExternal Link – on the ‘Payment Plan’ page. Tax and BAS agents will be able to amend payment plans through Online services for agents. However, they will not be able to modify the payment plan or instalment schedule if the payment method is direct debit via credit or debit card. Only the card holder can do this. Important information for taxpayers entering a payment plan - Any tax credits and refunds you receive will be used to reduce your tax debt but won't replace the required instalment payment. This is called offsetting. Offsetting is where we use a credit or refund from one account to pay off an outstanding debt on another account. - General interest charge (GIC) will accrue until the debt is paid. - You can make additional voluntary payments or pay off the debt at any time. - You still need to lodge your activity statements and tax returns and pay any associated liabilities on time. Checking the status of your payment plan Individuals and sole traders can view the status of their payment plan in ATO Online Services. From the Tax menu in ATO Online Services, select ‘Payment’ and then select ‘Payment Plans’ from the next menu. Business clients can check their payment plan status from the ‘Accounts and Payments’ menu in Online Services for BusinessExternal Link. To see more detailed information about each payment plan status, click the help icon. Arrears status If you’ve missed a scheduled instalment and/or haven’t paid another tax obligation by the due date, you may still have time to pay before your payment plan defaults. You may receive a letter from us informing you that your accounts are in ‘arrears’, and you have an opportunity to catch up before your payment plan defaults. The ‘arrears’ letter will outline the minimum amount you will need to pay now to prevent your payment plan from defaulting and other action(s) you need to take. myGov users will receive the letter through their myGov inbox in the first instance. If you have set up a preference to send correspondence to your tax agent, the arrears letter will be sent to your agent. Secured payment plans If we can't reach an agreement with you about paying amounts you owe, we may consider accepting an offer of security where you either: - request we defer the time of payment of a debt - seek to pay a debt by instalments. Our preferred securities are: - a registered mortgage over freehold property - an unconditional bank guarantee from an Australian bank. For more information about a secured payment phone us on 13 11 42 during our operating hours. For more information, see PS LA 2011/14 General debt collection powers and principles. A payment plan is an agreement with us to pay your tax liability in instalments over a period of time.
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भुक्तानीमा सहायता तपाईं समय मै तिर्न सक्नुहुन्न भने तपाईं किस्ताबन्दीमा तिर्ने व्यवस्था मिलाउन सक्नुहुन्छ । तपाईं म्यादभित्र तिर्न सक्नुहुन्न भने पनि तपाईंले क्रियाकलापको विवरणहरू तथा कर फिर्ता फाराम समय मै पेस गर्नुपर्ने हुन्छ । यसले तपाईं आफ्नो दायित्वप्रति सजग हुनुहुन्छ र आफ्नो दायित्व पूरा गर्न सक्दो प्रयास गरिरहनुभएको छ भन्ने कुरा देखाउँछ । निम्न कुराको बारेमा थाह पाउनुहोस्: निम्न कुरा पनि हेर्नुहोस्ः भुक्तानी योजना किस्ताबन्दीमा भुक्तानी गर्ने योजना बनाउँदा, तपाईंले निम्न कुरामा विचार पुर्याउने पर्ने हुन्छ: - किस्तामा तोकिएको रकम पुर्याउन तपाईं कति रकम तिर्न सक्नुहुन्छ (म्याद नाघेको रकममा तिर्नु पर्ने ब्याजसहित) - तपाईंको भविष्यको उत्तरदायित्व केही परिस्थितिमा हामीले तपाईंको आर्थिक अवस्था र परिस्थितिको बारेमा थप जान्नु पर्ने हुन सक्छ । हामीहरू दुबै जना अनुकूल हुने खालको भुक्तानी योजना बनाउन सहकार्य गर्न सकियोस् भन्नका लागि हामीले तपाईंको आर्थिक अवस्था र परिस्थितिको बारेमा जान्नु पर्ने हुन्छ । अथवा निम्न एकाइको सन्दर्भमा लागू हुने जानकारी हेर्नुहोस् । व्यक्तिगत तथा एकलौटी व्यवसायी तपाईंले $100,000 वा सोभन्दा कम रकम तिर्नु पर्ने छ भने तपाईं अनलाइन सेवा प्रयोग गरी सबैभन्दा सहज रूपमा भुक्तानी योजना बनाउन सक्नुहुन्छ । अनलाइन सेवा प्रयोग गर्न तपाईंसँग ATO सँग जोडिएको myGov खाता हुनु पर्छ । तपाईं भुक्तानी योजना सेट अप गर्न, संशोधन गर्ने वा रद्द गर्न योग्य हुन सक्नुहुन्छ । हामी तपाईंलाई तपाईंले तिर्नु पर्ने रकम चाँडोभन्दा चाँडो ब्याज नतिर्नु पर्ने गरी तिर्न सहयोग गर्न चाहन्छौँ । तपाईंले भुक्तानी योजना सेट अप गर्दा तपाईंलाई निम्न कुरा उपलब्ध गराइने छ: - तपाईंले तिर्नु पर्ने सुरुको रकम - तपाईंको जस्तो परिस्थिति भएका ग्राहकले तिर्न सक्ने किस्ता रकम तपाईं माथि उल्लिखित सुरुको रकम र किस्ता रकम केही हदसम्म संशोधन गर्न सक्नुहुन्छ । तपाईं अनलाइनमा उपलब्ध किस्ता रकम तिर्न सक्नुहुन्न वा तपाईंले $100,000 भन्दा बढी तिर्नु पर्ने छ भने हामीलाई कार्यालय खुला रहेका बेला 13 11 42 मा टेलिफोन गरी अरू विकल्प के छन् थाह पाउनुहोस् । यस प्रयोजनका लागि टेलिफोन गर्नुअगाडि हामी तपाईंलाई आफू कति रकम भुक्तानी गर्न सक्नुहुन्छ भन्ने कुरा यकिन गर्ने हाम्रो भुक्तानी रकम इस्टिमेटर प्रयोग गर्न सिफारिस गर्छौँ । अबका कदमहरूः - myGov मा लग इन गर्नुहोस् वा a myGov खाता बनाएर ATO सँग लिंक गर्नुहोस् । - आफू कति रकम तिर्न सक्नुहुन्छ भन्ने कुरा यकिन गर्न भुक्तानी रकम इस्टिमेटर प्रयोग गर्नुहोस् । स्वचालित टेलिफोन सेवा ढिला भएको भुक्तानी र किस्तामा भुक्तानी गर्न तपाईं हाम्रो स्वचालित टेलिफोन सेवा प्रयोग गर्न सक्नुहुन्छ । यसका लागि तपाईंसँग अष्ट्रेलियाली व्यवसाय संख्या (ABN) वा कर दायर नम्बर (TFN) तथा आफूले तिर्नु पर्ने रकमको पूर्ण विवरण हुनु पर्छ । तपाईंले हाम्रो स्वचालित टेलिफोन सेवा प्रयोग गरेर भुक्तानी योजनामा सहभागी हुन सक्नुभएन भने पनि तपाईंलाई सहयोग गर्न सक्ने व्यक्तिसँग सम्पर्क गराउने छौँ । अर्को कदम: व्यवसायहरू तपाईंको व्यवसायले $100,000 वा सोभन्दा कम तिर्नु पर्ने छ भने तपाईं निम्न तरिकाले किस्तामा भुक्तानी गर्ने प्रस्ताव गर्न सक्नुहुन्छ । - Online services for businessExternal Linkमा गई खाता र भुक्तानी र त्यसपछि भुक्तानी योजना छानेर - हाम्रो स्वचालित टेलिफोन सेवाको टेलिफोन 13 72 26 मा सम्पर्क गरेर - तपाईंको पक्षबाट भुक्तानी योजना बनाउन अनलाइन सेवा प्रयोग गर्न सक्ने आफ्नो कर एजेन्ट वा BAS एजेन्टबाट तपाईंले कार्यालय खुला रहेका बेला हाम्रो स्वचालित टेलिफोन सेवा प्रयोग गरेर भुक्तानी योजनामा सहभागी हुन सक्नुभएन भने पनि तपाईंलाई सहयोग गर्न सक्ने व्यक्तिसँग सम्पर्क गराउने छौँ । भुक्तानी योजना बनाउन तपाईंसँग ABN वा TFN र तिर्नु पर्ने रकमको विवरण हुनु पर्छ । तपाईंको क्रियाकलापको विवरणहरूअनुसार तपाईंले रकम तिर्नुपर्ने छ भने तपाईं व्याजरहित भुक्तानी योजना को लागि योग्य हुन सक्नुहुन्छ । तपाईंले $100,000 भन्दा बढी तिर्नु पर्ने छ भने हामीलाई कार्यालय खुला रहेका बेला 13 11 42 मा टेलिफोन गरी अरू विकल्प के छन् थाह पाउनुहोस् । यस प्रयोजनका लागि टेलिफोन गर्नुअगाडि हामी तपाईंलाई आफू कति रकम भुक्तानी गर्न सक्नुहुन्छ भन्ने कुरा यकिन गर्ने हाम्रो भुक्तानी रकम इस्टिमेटर प्रयोग गर्न सिफारिस गर्छौँ । अबका कदमहरूः निम्न कुरा पनि हेर्नुहोस्ः पञ्जीकृत एजेन्टहरू तपाईं पञ्जीकृत कर वा BAS एजेन्ट हुनुहुन्छ भने तपाईं हाम्रो Online services for agents प्रयोग गरी आफ्नो ग्राहकको भुक्तानी योजना हेर्न, बनाउन, संशोधन गर्न वा रद्द गर्न सक्नुहुन्छ । निम्न अवस्थामा तपाईं आफ्ना ग्राहकका लागि भुक्तानी योजना बनाउन सक्नुहुन्छ: - तिर्नु पर्ने रकम $100,000 भन्दा कम छ भने - यो रकम तिर्ने भुक्तानी योजना बनाइसकिएको छैन भने - विगत दुई वर्षमा भुक्तानी योजनाअनुसार तिर्नु पर्ने रकम तिर्ने कुरामा असफल नभएको । अबका कदमहरूः - Online services for agents प्रयोग गरी आफ्नो ग्राहकको लागि भुक्तानी योजना बनाउनुहोस् । - आफ्नो ग्राहकको परिस्थितिको बारेमा छलफल गर्न 13 72 86 मा टेलिफोन गर्नुहोस्– सही विभागमा सम्पर्क गर्न हाम्रो द्रूत कि कोड गाइड प्रयोग गर्नुहोस् । म्याद नाघिसकेको रकम भुक्तानी गर्दा ब्याज नलाग्ने व्यवस्था साना व्यवसायहरूले 12 को किस्तामा ब्याज नतिर्ने गरी रकम तिर्न पाउन सक्छन् । योग्यता निम्न अवस्थामा तपाईंको व्यवसाय ब्याज नतिर्ने गरी रकम भुक्तानी गर्न पाउँछ: - $2 मिलियनभन्दा कमको कारोबार छ - विगत 12 महिनादेखि अहिलेसम्म $50,000 वा सोभन्दा कम रकम तिर्नु पर्ने छ - पहिला समय मै रकम बुझाएको वा विवरण पेस गरेको इतिहास छ - विगत 12 महिनामा एक पटक मात्र भुक्तानी गर्न असफल भएको छ - गतिविधिको विवरण पेस गरिएको छ - उपलब्ध व्यावसायिक उपायहरूको प्रयोग गरी वित्त (ऋण आदि) को व्यवस्था गर्न असफल भएको छ - भविष्यमा रकम तिर्ने क्षमता छ भन्ने कुरा पुष्टि गर्न सक्छ यसले कसरी काम गर्दछ तपाईंले अनिवार्य रूपले 12 भित्र रकम फिर्ता हुने खालको भुक्तानी योजनामा सहमत हुनु पर्ने हुन्छ । तपाईंले किस्तामा रकम बुझाइरहनुभएको छ भने तपाईंले ब्याज तिर्नु पर्छ भन्ने कुराको जानकारी सहितको पत्र प्राप्त गर्नुभयो भने पनि तपाईंको ब्याज छुट हुने छ । कर्जा तिरिरहँदा: - तपाईं Online services for businessExternal Link, मा लग इन गरेर वा सोमवारदेखि शुक्रबार बिहान 8.00 बजे- साँझ 6.00 बजेका बीचमा 13 28 66 मा टेलिफोन गरेर आफूले तिर्न बाँकी रकम थाह पाउन सक्नुहुन्छ । - तपाईंले अनिवार्य रूपले आफूले तिर्नु पर्ने रकम तिर्नु पर्छ र पेस गर्नु पर्ने कागजातहरू पेस गर्नु पर्छ । पञ्जीकृत कर वा BAS एजेन्टहरू Online services for agents प्रयोग गरेर वा 13 72 86 (द्रूत कि कोड1 2 5 1) मा टेलिफोन गरी तिर्न बाँकी रकम थाह पाउन सक्छन् । तपाईंसँग पहिलै देखि भुक्तानी योजना छ भने तपाईं तोकिएको मापदण्ड पूरा गर्नु हुन्छ भने पहिलाको योजना बदलेर ब्याजरहित योजनामा सहभागी हुन सक्नुहुन्छ । तपाईंको यो अनुरोध स्वीकृत भयो भने हामी तपाईंको अघिल्लो योजना रद्द गर्ने छौँ । तपाईं नयाँ योजनामा सहभागी हुनुभएको मितिदेखि तपाईंको ब्याजरहित योजना सुरु हुने छ । अर्को कदम: - हालको योजना बदलेर ब्याजरहित योजनामा सहभागी हुन कार्यालय समयमा 13 28 66 मा टेलिफोन गर्नुहोस् । सुरक्षित भुक्तानी योजना रकम भुक्तानीको सन्दर्भमा तपाईं र हामी बीच सम्झौता हुन सकेन भने हामी तपाईंले दिएको प्रत्याभुति (धरौटी) स्वीकार गर्न सक्छौँ । यसका लागि तपाईं निम्न दुई कुरा मध्ये एक गर्न सक्नुहुन्छ: - ऋण भुक्तानीको समय रोकिदिने अनुरोध - किस्ताबन्दीमा ऋण तर्ने चाहना हामी निम्न धरौटी स्वीकार्छौँ: - अरू संस्थामा धरौटी नराखिएको सम्पति - अष्ट्रेलियाको बैङ्कको नि: शर्त ग्यारेन्टी । सुरक्षित भुक्तानीको बारेमा थप जानकारको लागि हामीलाई कार्यालय समयमा 13 11 42 मा टेलिफोन गर्नुहोस् । निम्न कुरा पनि हेर्नुहोस्ः HELP र SFSS तपाईंको कर सूचना मूल्यांकनको अनुसार तपाईंले ऋण तिर्नुभयो भने अनिवार्य उच्च शिक्षा ऋण कार्यक्रम (HELP) वा विद्यार्थी वित्तीय अनुपालन योजना (SFSS) का कारणले तपाईंलाई ठूलो आर्थिक संकट आउँछ भने तपाईं ऋणको भुक्तानी स्थगित गरिदिने अनुरोध गर्न सक्नुहुन्छ । तपाईंसँग ऋण नतिर्नु पर्ने अन्य कारणहरू छन् भने पनि तपाईं ऋण भुक्तानी स्थगित गरिदिन अनुरोध गर्न सक्नुहुन्छ । अर्को कदम: If you can’t pay on time, you may be able to set up a payment plan to pay by instalments.