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Direct debit terms and conditions for payroll tax

These terms and conditions apply to customers who pay payroll tax in New South Wales via direct debits set up in Revenue NSW’s Payroll Tax Online.

  1. To pay payroll tax via direct debit a customer must first register their bank account and contact details in Payroll Tax Online.
  2. Once registered for direct debit, customers must authorise a direct debit payment for each payroll tax return separately via the "Pay Online" form in Payroll Tax Online. An exception would be if a customer has scheduled estimated future monthly payments in Payroll Tax Online.
  3. Revenue NSW will debit a customer's nominated account on the date the customer selects for the payment to be debited.
  4. Customers registered for direct debit give permission for Revenue NSW to debit their bank account when they set up the scheduled payment date in Payroll Tax Online.
  5. Revenue NSW will not debit a customer's nominated account for any purpose or at any time other than via an approved authorisation from the customer.
  6. It is the customer's responsibility to have sufficient cleared funds available in the nominated account to permit the debiting of the authorised amount by Revenue NSW.
  7. Direct debits authorised on or before 5:00 pm on a business day will be debited from the nominated account on that business day.
  8. Direct debits authorised after 5:00 pm on a business day, or on a day other than a business day, will be debited from the nominated account on the next business day. The date of receipt will be the same as the day that the customer authorised the online payment.
  9. When the future dated payment option is used, the date selected must be on or before the due date for payroll tax.
  10. Interest, and in some cases penalty tax, will apply for late payments in accordance with the Taxation Administration Act 1996.
  11. Payroll Tax Online only accepts payment in full for each return period. If a customer needs to make an additional or modified payment for any reason, they will need to contact Revenue NSW to make arrangements.
  12. A customer may dispute any direct debit by calling the payroll tax team on 1300 139 815 or emailing [email protected]
  13. Direct debits remain in place as a customer's chosen payment method until cancelled. A customer can cancel their direct debits in Payroll Tax Online by selecting “Cancel online payment registration” in the “Online payment (direct debit) account details” tab.
  14. If a customer has cancelled direct debits and wants to start using this method again, the customer will need to enter their bank account and contact details in the “Online payment (direct debit) account details” tab.
  15. A customer can update nominated account details by clicking “Modify online payment details” in the “Online payment (direct debit) account details” tab.
  16. Revenue NSW will notify customers at least 14 days in advance of any changes to the terms and conditions of this agreement.
  17. Revenue NSW will protect the privacy of any personal information supplied. Some information may be given to financial institutions in the event of a payment dispute, or to verify that Revenue NSW has received a direct debit registration from a customer. Read our privacy policy for more details.
  18. Online payment is not available for all accounts. If in doubt, customers should check with their financial institution.