Paying your Activity Statement¶

When your Activity Statement works out that you owe money, you pay the Australian Taxation Office (ATO). There are a few ways to do it, and you can pick whichever suits you — as long as the money reaches the ATO by the due date.

The one thing every payment needs is your payment reference number (PRN). It is the code that tells the ATO which account the money belongs to, so it lands in the right place.

In one line

Pay your Activity Statement by BPAY, card, or a bank payment, using the payment reference number (PRN) on your statement, by the due date.

Why this matters¶

Paying on time keeps your account in good standing and avoids extra charges. Using the right PRN means your money is matched to the correct account straight away, without delay. Knowing your options also helps if money is tight in a given quarter.

What you will learn¶

The main ways to pay your Activity Statement
What a PRN is and why you use it
That lodging and paying can be separate actions, and to pay by the due date

Understanding the concept¶

Your statement shows an amount to pay and a due date. The ATO offers a few common ways to pay:

BPAY — from your online or phone banking, using the ATO's biller code and your PRN as the reference.
Debit or credit card — paid online through the ATO's secure card service. A card payment fee may apply.
A direct payment from your bank — such as a direct debit set up with the ATO from an Australian bank account. Setting up a direct debit takes some time, so allow for that before the due date.

Whichever method you choose, you use your PRN as the reference. The ATO notes you can have different PRNs for different types of tax — for example, one for your Activity Statement and a different one for income tax — so always use the PRN shown for the statement you are paying. You can find your PRN in the ATO's online services.

Lodging and paying can be separate actions. Lodging is sending your figures to the ATO. Paying is sending the money. You might lodge your statement early and pay closer to the due date. Lodging does not automatically take the money — you still need to make the payment separately.

If the due date falls on a weekend or public holiday, the ATO gives you until the next business day to lodge and pay.

If money is tight, still act by the due date. The ATO's advice is to contact them before the due date if you cannot pay in full. You may be able to set up a payment plan to pay the amount off in smaller instalments over time. It is far better to reach out early than to miss the due date and do nothing.

For accountants & bookkeepers

The PRN is unique per account and guarantees the payment is allocated correctly. Clients can retrieve it from ATO online services under the accounts and payments area. Card payments may carry a card payment fee. Direct debit from a bank account needs a direct debit request and takes several working days to activate, so it is not a last-minute option. A general interest charge applies to amounts not paid by the due date, and continues to accrue on amounts under a payment plan.

Example¶

Sam runs a small café and lodges the quarterly BAS a week early to get it off the to-do list. The statement shows an amount to pay, plus a PRN and a due date.

Cash flow is tight that month, so Sam waits until closer to the due date, then logs in to online banking, chooses BPAY, enters the ATO biller code, and puts the PRN in the reference field. The payment goes through and is matched to the café's Activity Statement account.

The next quarter is worse — a big equipment repair leaves Sam short. Rather than miss the due date, Sam contacts the ATO before it and arranges a payment plan to clear the amount in instalments.

Common mistakes¶

Leaving out the PRN, or using the PRN for a different tax type — the payment can be delayed or land in the wrong place.
Assuming lodging also pays the amount — lodging and paying are separate steps.
Leaving a direct debit or card setup to the last minute — some methods take time to activate.
Missing the due date and staying quiet — contact the ATO before the due date if you cannot pay in full.

How this works in myaccountant¶

In the app — after you lodge, myaccountant shows what you need to pay for that statement and the due date, so you know the amount and when it is due. You then make the payment to the ATO using your chosen method and your PRN.

Key points¶

You can pay by BPAY, debit or credit card, or a direct payment from your bank.
Always use the PRN shown for the statement you are paying.
The PRN makes sure your money is matched to the right account.
Lodging and paying are separate actions — lodging does not take the money.
Pay by the due date, even if you lodged early.
If money is tight, contact the ATO before the due date about a payment plan.

Learn next¶

General information only — not tax, super or financial advice.

Did this answer your question?