How to pay
Application fees
The Tax Agent Service Regulations 2009 (TASR) sets the application fes for registration, including renewal of registration, as:
- $500 - for registration as a tax agent who carries on a business as a tax agent
- $250 - for registration as a tax agent who does not carry on a business as a tax agent
- $100 - for registration as a BAS agent who carries on a business as a BAS agent
- $50 - for registration as a BAS agent who does not carry on a business as a BAS agent.
Payment options
Payment of your application fee can be made by BPAY® or by credit card.
Your application will not be processed until payment has been received.
Make a payment
Regardless of the payment option you choose to make a payment, you need your TPB Reference Number.
Your reference number:
- for new applications – will be provided when you submit your application
- for renewing a registration – on your letter inviting you to renew.
BPAY®
You can use BPAY® to make a payment directly from your cheque or savings account to us using your financial institution’s telephone or internet banking service.
BPAY® Biller code: 494849
Information about using BPAY® is available on the BPAY® website or by contacting your financial institution.
Credit card
Credit card payments can be made via the Government EasyPay with a current Visa, MasterCard or American Express card through their:
- website at www.optussmartpay.com/governmenteasypay-ato (A secure site provided to the Australian Taxation Office (ATO) by the Reserve Bank of Australia using the Optus Smartpay service)
- phone service, by calling 1300 898 089.
Under the Tax Agent Services Act 2009 (TASA) all application fees are collected by the ATO on behalf of the Commonwealth. The Government EasyPay service accepts credit card payments to the ATO, including Tax Practitioners Board.
A card payment fee applies to transactions made using this service. This fee is not subject to goods and services tax (GST) and is equal to the fee the ATO incurs from its banker.
The fee is a percentage of the amount being paid, based on the type of card used:
Card type Fee
Visa/Mastercard 0.65%
American Express 1.25%
You will be informed of the fee amount and transaction totals before you are asked to confirm your payment.
Transaction receipt
The Government EasyPay service will provide a receipt for both the application fee payment and the card payment fee. The details will be displayed as ATO payment and card payment fee – ATO on the cardholder's statement.