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• Setting up an ATO payment plan

  Learn how to manage your existing ATO payment plan or set one up.Need to pay your tax bill but struggling to work out how you’re going to pay it off in time? We know this can be stressful. If you find yourself in this situation, we’re here to help. Can’t pay your tax bill in full? You may be eligible to set up a payment plan. This will allow you to pay in instalments over time, ideally over the shortest possible period. This article explains how to manage your tax debt with a payment plan, including how to check if you’re eligible for an ATO payment plan. Keep in mind, payment plans accrue interest. So, if you’re able to pay in full and on time, it’ll save you from paying extra in interest in the long run. Tax bill caught you off guard? We’ve explained [some of the reasons why you might receive a tax bill](https://community.ato.gov.au/s/question/a0JRF000003dOn72AE/p00388029) in our article. ### How do I set up an ATO payment plan? If you’re experiencing financial difficulties and need to set up a payment plan, the easiest way is to use our online services. You may be able to set up a payment plan online if: - You don’t already have an active payment plan on the same account. - Your tax account isn’t on hold. For example, from being in insolvency or lodging a dispute. - The amount you owe is between $1 and $200,000. Check out our info [before you set up a payment plan](https://www.ato.gov.au/individuals-and-families/paying-the-ato/help-with-paying/payment-plans#Importantinformationfortaxpayersentering). Don’t forget - payment plans accrue interest. If you can pay in full and on time, it’ll save you in the long run! To set up a payment plan online, you’ll need to have your ATO account linked to your myGov. From the menu select __Tax > Payments > Payment plans__. This will bring up the 'Payment plans' screen allowing you to select the button to __Add__ a payment plan. Online services for business can also be used to set up a payment plan. Details can be found under [Accounts and payments menu](https://www.ato.gov.au/online-services/businesses-and-organisations-online-services/account-and-payments-in-online-services-for-business?anchor=Paymentplans%22%20\l%20%22Paymentplans1) If you can’t set up a payment plan online, you will need to contact us. ### How much do I pay and how often? We have a handy [payment plan estimator](https://www.ato.gov.au/calculators-and-tools/payments-payment-plan-estimator) to help you work out what you can afford. You can also use the [Money Smart budget planner](https://www.ato.gov.au/calculators-and-tools/payments-payment-plan-estimator) to help understand your overall financial position. When you set up your payment plan you can set up payments to be weekly, fortnightly, monthly, or pay a lump sum. To start your payment plan you’ll need to make an up-front payment followed by regular instalments. To keep you from paying too much interest, complete your payment plan in the shortest possible timeframe that fits with your circumstances. ### If I have an ATO payment plan, will my tax refund be used to pay off the debt? Yes. If you’ve got a debt with us, we’re required by law to use any credits or refunds to pay off or reduce what you owe. Keep in mind, this won’t replace your required payment plan instalments. In some cases, we can also use credits you get from other government agencies to pay off your debts. In some circumstances we’ll also use your refund to pay other Australian Government agencies if you owe them money. If there are any credits left over once all your debts are paid, we’ll refund them to you. ### How can I change an existing ATO payment plan? The same way you’ve set it up – by heading online to use our [online services](https://www.ato.gov.au/online-services). When you view your payment plan online, you can choose the option __Update payment plan__. This allows you to change the date and/or the amount for each instalment. If you want to modify a payment date, amount or cancel an instalment online you’ll need to do this: - one business day before the instalment date, if the payment method is direct debit via credit or debit card - 3 business days before the instalment date, if the payment method is direct debit via your bank accounts. Sometimes modifying a payment plan isn’t an option. In that case you may have to cancel your existing payment plan and start a new one. If you do this online, you may have to make another upfront payment. __Note:__ you won’t be able to make changes online if your current plan is longer than 24 months, or if the changes will extend the plan more than 24 months. ### Can I change the payment method used for my ATO payment plan online? Yes, you can [manage your payment plan online](https://www.ato.gov.au/individuals-and-families/paying-the-ato/help-with-paying/payment-plans?anchor=Managingyourpaymentplan#Managingyourpaymentplan). You can change from direct debit to another method. Remember to allow at least __3 business days__ for the request to process. You can also unlink your payment plan from one credit or debit card to another. ### Why isn't my extra payment showing up on my ATO payment plan? Our systems aren't instant. They don't check for payments before the due date. It should be visible on your statement of account but won't deduct from your payment plan until your regular payment date. If you make a payment over the Christmas period, it won't process until we return in the new year. Don't worry, we don't count this as a late payment. ### What should I do if I've missed a payment on my ATO payment plan? We recommend setting up direct debits to pay your due amount a couple of days early to avoid missing a payment. Prefer manual payments? You can set up SMS reminders when you start your payment plan. If it's a single payment that's defaulted, your account may show up as in arrears. You can make a catch-up payment before your next payment is due. ### Does the ATO charge interest on payment plans? Yes, that's why we encourage you to pay in full and on time if you're able to. General interest charge (GIC) will start accruing from when your original bill was due. To minimise how much GIC you'll need to pay, it's best to complete your payment plan in the shortest timeframe you can. To learn how we work this out, check out our info on [GIC rates](https://www.ato.gov.au/tax-rates-and-codes/general-interest-charge-rates). ### What happens to my ATO payment plan when I've paid my tax bill? Good news! Your payments will stop automatically from our end. If you have direct debits set up, you should cancel those with your bank. Our systems may take some time to show your plan as paid off. Don't worry, we don't charge interest after you've made your final payment.

  

  Article by ATO Community
  5 Nov 2025

• Working out your concessional and non concessional super contributions

  Understanding the different types of super contributions can help you save and plan for retirement.Super contributions can come from you, your employer, your spouse or even the government. Understanding how your super works is essential for saving for retirement. To help you get the most out of your super, we’ve put together some info to help you understand your super contributions. ### What’s the difference between concessional and non-concessional contributions? Let’s break it down for you. [Concessional contributions](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/understanding-concessional-and-non-concessional-contributions#ato-Concessionalcontributions) are made before tax is taken out of your pay. You may know them as __pre-tax contributions__. These are the most common type of super contributions and include: - Employer contributions (also known as the Super Guarantee or SG). - Salary sacrifice super contributions – when you ask your employer to put part of your pay into your super. - Personal contributions you plan to claim as a tax deduction (you must have lodged a notice of intent to claim with you super fund!). Concessional contributions are taxed at 15% when they enter your super fund. Under the current 2025-26 cap, you can contribute up to $30,000 for the year. [Non-concessional contributions](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/understanding-concessional-and-non-concessional-contributions#ato-Nonconcessionalcontributions) are a little bit different. They are made __after you’ve paid income tax__ (this means they aren’t taxed again in your super fund). In 2025-26 financial year you can contribute up to $120,000 for the year – sometimes more if you use the bring-forward arrangement. Keep in mind that your super balance may affect how much you can contribute! ### What are personal super contributions? Personal super contributions are extra payments you make from your own money to grow your retirement savings. If you want to claim a tax deduction on these contributions, they’ll be treated as concessional. That means your super fund will tax them at 15%. To do this, you’ll need let your super fund know by sending a [notice of intent to claim a deduction](https://www.ato.gov.au/tax-and-super-professionals/for-superannuation-professionals/apra-regulated-funds/managing-member-benefits/notice-of-intent-to-claim-a-deduction) in the required time frames. If you don’t claim a deduction, your contributions will be non-concessional. That just means the money has already been taxed so there’s nothing extra to worry about! ### What's the difference between personal and voluntary contributions? Personal contributions are payments you make from your own money, while voluntary contributions cover a wide range, including: - Personal contributions (with or without a tax deduction) - Spouse contributions - Contributions from other sources, like government co-contributions if you’re eligible. Basically, if it’s not your employers’ compulsory contributions, it’s considered voluntary. ### Can I use personal super contributions to reduce my capital gains? No – capital gains tax (CGT) isn’t a separate tax. It’s just added to your total taxable income and is taxed at your usual income tax rate. If you decide to make a personal super contribution, you can claim it as a tax deduction to help lower your taxable income. But your taxable income can’t be lowered below zero. Keep in mind your contributions will be taxed at 15% by your super fund as well. ### When can I get a super co-contribution? If you’re a low or middle-income earner and you make a personal __after-tax contribution__ – the government might chip in too! This is called a [super co-contribution](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/government-super-contributions/super-co-contribution). You could get up to $500 extra added to your super, depending on your income and how much you contribute. You don’t need to apply for a super co-contribution. We’ll work out if you’re eligible when you lodge your tax return and pay the money directly to your fund. Exceeded your non-concessional contributions cap? You might not be eligible for a co-contribution. You can check your eligibility with the [super co-contribution tool](https://www.ato.gov.au/single-page-applications/calculatorsandtools?anchor=SuperCoContributions#SuperCoContributions/questions). ### Can I withdraw non-concessional super contributions? Usually, you can’t take out your non-concessional super contributions straight away. If you’ve gone over the contribution cap, you might decide to withdraw anything extra. Otherwise, you must meet a condition of release, like retiring or reaching a certain age, before you can access your super. There are limited situations when you can access your super early. Our article has [everything you need to know about early release of super](https://community.ato.gov.au/s/article/a07RF00000j2SrjYAE/what-you-need-to-know-about-early-release-of-super). ### What happens if my super guarantee exceeds the concessional contributions cap? If your employer’s super contributions (SG) go over the concessional cap, the extra amount will be counted as taxable income. This means: - The excess amount gets added to your income and taxed at your normal income tax rate, and - you’ll be charged an interest penalty called the [excess concessional contributions charge](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps#ato-Excessconcessionalcontributioncharge). This evens things out, since the tax was paid later than it should’ve been. You can choose to withdraw up to 85% of the excess amount from your super to help pay the extra tax. So, while it’s not the end of the world, it can mean a bigger tax bill and a bit of admin to sort it out. ### How do carry forward concessional contributions work? Each year you can put a certain amount of money into your super from your before-tax income – like employer contributions or salary sacrifice. From 1 July 2024, that limit is $30,000. Now, let’s say you didn’t use up all that limit in a previous year. Maybe you only put in $20,000. That means you’ve got $10,000 of unused cap just sitting there. Thanks to the [carry forward rule](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/concessional-contributions-cap#ato-Carryforwardunusedcontributioncapamounts), you can roll that unused amount into future years and use it to top up your super later on. If you’re eligible, unused caps will be carried forward automatically – you don’t need to do anything. Here are a few quick things to keep in mind: - Your super balance must be under $500,000 at the end of the previous financial year to be eligible. - You can only carry forward concessional (before-tax) contributions, not after-tax ones. - You can only carry forward unused cap amounts for up to 5 years. ### Why do I have to pay Division 293 tax? Division 293 is an extra tax that kicks in when your income __plus your concessional (pre-tax) super contributions__ goes over $250,000 in a financial year. Normally, concessional contributions are taxed at 15%. But if you cross that $250k threshold, you’ll pay an extra 15% tax on the amount over the limit. That means you could pay up to 30% tax on some or all of your concessional contributions. Div293 is designed to level the playing field – but it’s not just high-income earners it effects. Other reasons you may exceed the threshold include: - You made a capital gain from selling property or shares. - You received a termination payment, trust distribution or lump sum payment. - You used carry-forward concessional contributions. We’ll work out if you need to pay Div293 after you lodge your tax return, and your super fund reports your contributions. If you’re affected, you’ll get a Division 293 notice letting you know how much extra tax you owe. Check out our website for more info on [paying Division 293 tax](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/division-293-tax-on-concessional-contributions-by-high-income-earners). Want to understand your super contributions better? Our website breaks down [concessional and non-concessional contributions](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/understanding-concessional-and-non-concessional-contributions) to help you make the right decisions for your retirement. You can also explore how the [First Home Super Saver (FHSS) scheme](https://community.ato.gov.au/s/article/a07RF00000S60kpYAB/what-you-need-to-know-about-the-first-home-super-saver-fhss-scheme) might help you save for your first place with our article.

  

  Article by ATO Community
  9 Sept 2025

• Compare your small business performance with industry benchmarks

  Small business benchmarks let you compare your expenses with similar businesses in your industry.Are you a sole trader or small business owner? Use our small business benchmarks to understand how your business is tracking compared to others in your industry. ### What are the small business benchmarks? [Small business benchmarks](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324) give you a quick way to compare your performance with similar businesses, so you can easily tell if you’re operating __below__, __above__ or __within__ the usual range. They’re based on average expenses from income tax returns, which means they give you a good sense of what’s typical in your industry. We’ve recently published the [2023–24 small business benchmarks](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/benchmarks-a-z?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324) on our website. There are two simple ways to [compare your performance](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/compare-your-business-now?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324): - using the __Business performance check__ tool in the __ATO app__. This is completely free and anonymous – we __don’t__ collect any personal information about your business. - [calculate it manually](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/compare-your-business-now/how-to-compare-your-business-performance-manually?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324) using the formula on our website. ### Understanding your benchmark results Benchmarks are a useful way to check how your business is tracking and pick up on areas to improve. If you're __[above](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/what-it-means-to-be-outside-the-benchmark-range?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324)__ the key benchmark range for your industry, your expenses are __high__ relative to your sales. This may indicate: - your sales are not fully recorded - your rent or labour costs are high compared to the number of sales - your mark-up is lower than your competitors. If you’re __[below](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/what-it-means-to-be-outside-the-benchmark-range?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324)__ the key benchmark range for your industry, your expenses are __low__ relative to sales. This may indicate: - some expenses may have not been recorded - your mark-up is higher than your competitors - your business is more efficient. If your expenses fall outside the benchmark range for your industry, it’s a good idea to check for any errors in your records or tax return. But keep in mind that being outside the benchmarks doesn’t always mean something is wrong. If you have found an error and need to amend your tax return, visit [Fix a mistake or amend a return on our website](https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/fix-a-mistake-or-amend-your-tax-return?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324). If your business sits __within__ the benchmark range for your industry, there’s nothing you need to do. You can simply use the benchmarks as a guide to help you check and compare your costs. If you’re looking for free courses and other tools to help your business grow, visit [Essentials to strengthen your small business](https://smallbusiness.taxsuperandyou.gov.au/?utm_campaign=sbb2324&utm_source=atogov&utm_medium=web&utm_term=sbb2324).

  

  Article by ATO Community
  7 Apr 2026