To pay the GST withholding amount to us, the purchaser or their representative must have lodged both:
- Form one: GST property settlement withholding notification
- Form two: GST property settlement date confirmation.
If you provided an email address on Form one – you will have a confirmation email with the details provided and a copy of the payment slip and barcode.
If you didn’t provide an email address – the Confirmation screen displays a payment reference number (PRN) with a downloadable payment slip and barcode that can be used at Australia Post. Select the payment slip link to access it.
Only one PRN is issued per property transaction. This is even if there are multiple purchasers supplied on Form one.
Note: Penalties apply if you fail to lodge forms or pay by the due date.
See also
- GST at settlement – a guide for purchasers and their representatives – Paying the withholding amount
When to pay
You must make the withholding payment to us by the due date, for:
- a standard land contract – the day of settlement
- an instalment contract – the day the first instalment is paid.
You must have completed and lodged Form two for your payment to be processed.
There is a short period of grace to pay the full withholding amount from the day it’s due. However, general interest charges will accrue from the due date if we don't receive the full payment within the grace period.
The purchaser is liable for the payment of the withholding amount to us. If a bank cheque is provided to the supplier at settlement, the purchaser must confirm this amount has been paid to us.
Payment options
You must use the PRN issued when you lodged Form one. This ensures the payment goes to the correct account without delay.
If there are two or more purchasers, you can make one payment or separate payments using the same unique PRN.
The quickest and easiest way to pay is with:
- e-conveyancing (if available)
- BPAY®
- a credit or debit card.
Other payment options for the withholding amount are available.
You can't pay at an ATO site or shopfront.
E-conveyancing (if available)
E-conveyancing reduces the manual processes and paperwork with property settlement. If your conveyancing occurs by e-conveyancing, you or your representative will electronically transfer funds to the platform and the withholding payment will be made directly to us.
If you are a:
- purchaser – contact your conveyancer or solicitor for payment options by e-conveyancing
- purchaser's representative – contact your state or territory law society or your Australian Institute of ConveyancersExternal Link division who can provide further information.
Form one lodged on or after 1 October 2018
If you lodged Form one after 1 October 2018, you can choose to pay through the mail.
If you misplaced your payment slip, phone us on 13 28 66 (Fast Key Code 3 4) for a copy of your email notification. If you didn't provide an email address, go to Form one lodged before 1 October 2018 instructions.
See also
Form one lodged before 1 October 2018
Automated payment slips weren’t issued prior to 1 October 2018.
If you pay by mail and you lodged Form one before 1 October 2018, or misplaced your payment slip:
- include a printed payment slip – purchaser GST withholding (NAT 74961, PDF 64KB)This link will download a file and complete the
- purchaser's name
- date
- payment reference number (PRN)
- amount paid.
Your bank or the post office may charge you a fee to use cheque or money order. Allow time for mail delivery and time to process a cheque or money order.
You must make sure that all mail orders are sent with your correct payment details.
After payment has been made
Ensure you keep proof your withholding payment has been made. This could be a:
- receipt from either Australia Post or the bank
- copy of the bank statement
- copy of the cheque and payment slip sent to us.
A payment confirmation is sent by email to the address provided on Form two. The email will be sent once Form two and the payment have both been processed.
The confirmation email may take 24 to 48 hours.
If details have changed
If any of the details have changed on either or both forms after making the payment, phone us on 13 28 66 (Fast Key Code 3 4).
Find out How to amend or cancel your forms.