澳洲税务局（Australian Taxation Office，简称ATO）已将信用卡缴税的截止日期延长至2027年6月30日，让澳洲企业有更多时间为取消信用卡缴税服务做好准备。不过，从2027年7月1日起，纳税人直接向ATO缴纳税款时，将需要使用其他付款方式。

如果您的企业目前使用信用卡支付税款、管理现金流，或缴纳ATO分期付款计划（Payment Plan）的款项，现在就应该重新审视现有安排，并提前做好规划。

为什么ATO要取消信用卡缴税？

2026年10月初，ATO宣布计划在2026年11月30日之后停止接受信用卡缴税。

这一决定是在澳洲储备银行（Reserve Bank of Australia，简称RBA）于2026年10月1日实施银行卡附加费禁令后作出的。由于ATO无法再将信用卡交易手续费转嫁给纳税人，ATO估计每年将因此增加近2亿澳元的成本。

这一消息引起了部分小型企业的担忧，因为这些企业依赖信用卡管理短期现金流，并通过信用卡延后实际支付税款的时间。

为此，澳洲政府提供了过渡性资金，使ATO能够继续接受信用卡缴税，直至2027年6月30日。

虽然延期为企业提供了更多调整时间，但这并不意味着信用卡缴税服务会无限期保留。

ATO什么时候停止接受信用卡缴税？

ATO信用卡缴税服务的最新截止日期为2027年6月30日。

以下是需要了解的重要时间节点：

• 2026年10月1日：澳洲储备银行的银行卡附加费禁令开始实施。
• 2026年10月初：ATO宣布计划停止接受信用卡缴税。
• 2026年11月30日：原定停止接受信用卡缴税的日期。
• 2027年6月30日：延期后的ATO信用卡缴税服务最后日期。
• 2027年7月1日：ATO将不再接受信用卡缴税。

目前使用信用卡支付所得税（Income Tax）、商品及服务税（GST）、预缴所得税（PAYG Instalments）或其他ATO税务欠款的企业，应在截止日期之前准备改用其他付款方式。

不使用信用卡，还有哪些ATO缴税方式？

从2027年7月1日起，纳税人需要使用其他方式直接向ATO缴纳税款。

可选择的替代付款方式包括：

• 借记卡（Debit Card）：使用符合条件的借记卡，直接从银行账户扣款。
• BPAY：通过支持BPAY的银行或金融机构支付税款。
• 银行转账（Bank Transfer）：使用ATO提供的相关付款资料，将资金直接转入指定账户。
• 银行账户直接扣款（Direct Debit）：授权ATO从指定银行账户自动扣款。
• 澳洲邮政（Australia Post）：在提供相关服务的澳洲邮政网点缴纳税款。
• 国际汇款（International Money Transfer）：如果从海外支付澳洲税款，可使用适用的国际付款服务。

部分第三方支付服务商可能仍会提供使用信用卡支付税款的服务。不过，这些服务商可能收取额外交易费或处理费，而且款项到账时间可能较长。

在使用第三方支付服务商之前，应确认全部手续费、付款处理时间、服务条款，以及该服务是否适合您的税务付款需求。

ATO信用卡缴税政策变化将如何影响小型企业？

取消信用卡缴税服务，对不同纳税人的影响程度并不相同。

在2024–25财年，约5%的澳洲小型企业及略高于2%的个人纳税人使用信用卡向ATO缴税。

对于依赖信用卡支付税款的企业而言，这项变化可能对现金流管理产生明显影响。

信用卡通常可以在缴纳税款与实际偿还信用卡欠款之间提供一段免息期。当企业收入与支出的发生时间不一致时，这种安排尤其有用。

如果失去这一付款选择，企业可能需要重新考虑如何管理即将到期的税务负债，特别是在现金流紧张的时期。

关键在于制定合适的缴税策略，让企业能够按时履行ATO税务义务，同时避免对营运资金造成不必要的压力。

现有使用信用卡的ATO分期付款计划会受到什么影响？

如果您目前通过信用卡定期缴纳ATO分期付款计划的款项，应在过渡期结束之前检查并调整相关安排。

ATO已开始联系受到影响的纳税人，通知有关付款方式的变化。不过，您不应假设现有付款安排会自动继续有效。

建议确认以下事项：

• 核实未来ATO分期付款计划的款项将如何扣除。
• 检查现有信用卡付款资料是否需要更换。
• 与ATO安排其他付款方式。
• 预留足够时间，让新的付款安排正式生效。
• 定期检查ATO账户，确保未来分期款项成功支付。

如果未能按时支付分期款项，或未遵守已约定的付款日期，可能产生额外利息或其他后果。

企业应该如何为ATO信用卡缴税政策变化做好准备？

虽然截止日期已延长至2027年6月30日，但企业仍应提前检查现有缴税安排。

以下五个实用步骤可以帮助企业做好准备。

1. 检查目前的ATO缴税安排

确认企业是否使用信用卡支付一次性税款、定期预缴税款，或现有ATO分期付款计划的款项。

了解企业使用信用卡缴税的频率，有助于判断需要作出哪些调整。

2. 选择其他ATO缴税方式

比较目前可用的付款方式，并考虑哪一种最适合企业的实际情况。

例如，BPAY及银行转账可能是支付税款的简单方式，而对于需要定期付款的企业，银行账户直接扣款可能更加方便。

选择时，应同时考虑交易手续费、付款处理时间，以及企业银行账户中的可用资金。

3. 提前更新定期税务付款安排

如果企业设有定期付款安排或现有ATO分期付款计划，应在2027年6月30日之前安排其他付款方式。

不要等到截止日期临近才开始调整。应预留足够时间更新付款资料，并确认新的付款安排能够正常运作。

4. 重新评估企业现金流

如果企业目前依赖信用卡提供的免息期来安排税款支付，应评估取消这一付款方式后可能对现金流产生的影响。

企业可能需要：

• 更早为即将到期的税务负债预留资金。
• 设立独立的税款储蓄账户。
• 重新检查现金流预测。
• 调整季度及年度税务付款预算。
• 建立足够的现金储备，以应付未来税款。

提前规划有助于降低税款到期时出现现金流短缺的风险。

5. 咨询会计师或商业顾问

如果您的企业经常依赖信用卡向ATO缴税，可能有必要重新评估整体现金流及税务付款策略。

专业会计师或商业顾问可以协助您检查现有付款安排、预测未来税务负债，并寻找适合新付款制度的实际解决方案。

关于ATO信用卡缴税政策变化的常见问题

ATO什么时候停止接受信用卡缴税？

ATO预计从2027年7月1日起停止接受信用卡缴税。延期后的过渡期允许纳税人继续使用信用卡直接缴税，直至2027年6月30日。

为什么ATO要取消信用卡缴税？

ATO作出这一决定，是因为澳洲储备银行从2026年10月1日起禁止收取银行卡附加费。

由于ATO无法再向纳税人收取信用卡交易手续费以弥补相关成本，ATO估计每年将增加近2亿澳元的费用。

2027年6月30日之后，我还能使用信用卡缴纳税款吗？

届时，您将无法直接使用信用卡向ATO缴税。

不过，部分第三方支付服务商可能继续提供信用卡缴税服务，但可能收取额外费用，而且付款处理时间可能较长。

除了信用卡，还有哪些ATO缴税方式？

替代付款方式包括借记卡、BPAY、银行转账、银行账户直接扣款，以及符合条件的澳洲邮政付款服务。

对于从海外支付的税款，也可能使用适用的国际汇款服务。

我现有的ATO信用卡分期付款计划会继续有效吗？

您应检查现有分期付款计划，并确认未来款项将如何支付。

如果您的ATO分期付款计划目前与信用卡关联，应在过渡期结束前联系ATO，安排其他付款方式。

这些变化将如何影响小型企业？

依赖信用卡管理税务付款的企业，可能需要调整现金流规划。

由于无法继续利用信用卡免息期延后实际支付税款，企业可能需要更早预留资金，或采用其他税务付款策略。

需要协助？

如果您的企业目前依赖信用卡支付ATO税务欠款，即将实施的付款方式变化可能影响企业现金流及税务付款安排。

皮特马丁会计师事务所（Pitt Martin Group）的悉尼专业税务会计师可以协助您评估替代缴税方式、管理现有ATO分期付款计划、预测未来所得税、GST及PAYG税务负债，并制定切实可行的税务付款策略。

欢迎联系Pitt Martin Group，获取专业税务及商业咨询服务，帮助您的企业在2027年7月1日政策调整前做好准备。

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By Robert Liu @ Pitt Martin Tax

The ATO has extended the deadline for credit card tax payments until 30 June 2027, giving Australian businesses more time to prepare for the removal of direct credit card payments. However, from 1 July 2027, taxpayers will need to use an alternative payment method when paying the Australian Taxation Office (ATO) directly.

If your business uses a credit card to pay tax bills, manage cash flow or meet ATO payment plan instalments, now is the time to review your arrangements and plan ahead.

Why Is the ATO Removing Credit Card Payments?

In early October 2026, the ATO announced that it would stop accepting direct credit card payments after 30 November 2026.

The decision followed the Reserve Bank of Australia’s (RBA) ban on card surcharges, which commenced on 1 October 2026. Without being able to pass these costs on to taxpayers, the ATO estimated it would incur almost $200 million in additional annual costs.

The announcement raised concerns among small businesses that rely on credit cards to manage short-term cash flow and spread the timing of tax payments.

In response, the Australian Government provided transitional funding, allowing the ATO to continue accepting credit card payments until 30 June 2027.

While this extension provides businesses with additional time to adjust, it does not mean credit card payments will remain available indefinitely.

When Will the ATO Stop Accepting Credit Card Payments?

The revised deadline for direct ATO credit card payments is 30 June 2027.

Here is what you need to know:

• 1 October 2026: The Reserve Bank’s card surcharge ban commenced.
• Early October 2026: The ATO announced plans to discontinue direct credit card payments.
• 30 November 2026: Original proposed deadline for ending credit card payments.
• 30 June 2027: Extended final date for direct ATO credit card payments.
• 1 July 2027: Direct credit card payments will no longer be available.

Businesses that currently use credit cards to pay income tax, GST, PAYG instalments or other ATO liabilities should prepare to transition to another payment method before the deadline.

What Payment Methods Can You Use Instead of a Credit Card?

From 1 July 2027, taxpayers will need to use another method to pay the ATO directly.

Available alternatives include:

• Debit card: Pay directly from your bank account using an eligible debit card.
• BPAY: Make tax payments through your participating bank or financial institution.
• Bank transfer: Transfer funds directly to the ATO using the relevant payment details.
• Direct debit: Arrange automatic payments from your nominated bank account.
• Australia Post: Make payments at participating Australia Post outlets, where available.
• International money transfer: Use an applicable international payment service if you are paying from overseas.

Some third-party payment providers may continue to offer credit card payment facilities for tax liabilities. However, these providers may charge additional transaction or processing fees, and payments may take longer to reach the ATO.

Before using a third-party provider, check the total fees, processing times, payment conditions and whether the service is suitable for your tax obligations.

How Will the ATO Credit Card Changes Affect Small Businesses?

The removal of direct credit card payments will not affect all taxpayers equally.

During the 2024–25 financial year, approximately 5% of small businesses and just over 2% of individuals used credit cards to pay the ATO.

For businesses that rely on credit cards, the change could have a noticeable impact on cash-flow management.

Credit cards can provide an additional interest-free period between making a tax payment and settling the credit card balance. This can be particularly useful when business income and expenses do not fall due at the same time.

Without this option, businesses may need to reconsider how they manage upcoming tax liabilities, particularly during periods of tight cash flow.

The key is to establish a payment strategy that allows you to meet your ATO obligations without placing unnecessary pressure on your working capital.

What Happens to Existing ATO Payment Plans Linked to Credit Cards?

If you have an existing ATO payment plan that uses a credit card for regular instalments, you should review your arrangements before the transition deadline.

The ATO has been contacting affected taxpayers about the changes. However, you should not assume your existing payment arrangements will continue automatically.

Make sure you:

• Confirm how future payment plan instalments will be collected.
• Check whether your current credit card details need to be replaced.
• Arrange an alternative payment method with the ATO.
• Allow sufficient time for new payment arrangements to take effect.
• Monitor your account to ensure future instalments are processed successfully.

Missing an instalment or failing to meet an agreed payment date could result in additional interest or other consequences.

How Should Your Business Prepare for the ATO Credit Card Payment Changes?

Although the extended deadline is 30 June 2027, it is worth reviewing your payment arrangements well in advance.

Here are five practical steps to help your business prepare.

1. Review Your Current ATO Payment Arrangements

Identify whether you use a credit card for one-off tax payments, regular tax instalments or an existing ATO payment plan.

Understanding how frequently you rely on credit cards will help you determine what changes are required.

2. Choose an Alternative ATO Payment Method

Compare the available payment options and consider which ones best suit your business.

For example, BPAY and bank transfers may provide a straightforward way to pay tax liabilities, while direct debit may be more convenient for businesses with regular payment commitments.

Consider transaction fees, processing times and when funds are available in your business bank account.

3. Update Recurring Tax Payments Early

If you have recurring payments or an existing ATO payment plan, arrange an alternative payment method before 30 June 2027.

Do not wait until the final days to make changes. Allow enough time to update your details and confirm that your payments are being processed correctly.

4. Reassess Your Business Cash Flow

If your business relies on the interest-free period offered by credit cards to manage tax payments, consider how removing this option will affect your cash flow.

You may need to:

• Set aside funds for upcoming tax liabilities earlier.
• Establish a separate tax savings account.
• Review your cash-flow forecasts.
• Adjust your budgeting for quarterly and annual tax obligations.
• Build a sufficient cash reserve to cover future tax payments.

Planning ahead can help reduce the risk of cash-flow shortages when tax payments become due.

5. Speak With Your Accountant or Business Adviser

If your business regularly relies on credit cards to pay the ATO, it may be worth reviewing your broader cashflow and tax payment strategy.

An accountant or business adviser can help you assess your current arrangements, forecast upcoming liabilities and identify practical ways to manage tax payments under the new system.

Frequently Asked Questions About the ATO Credit Card Payment Changes

When will the ATO stop accepting credit card payments?

The ATO is expected to stop accepting direct credit card payments from 1 July 2027. The extended transition period allows credit card payments until 30 June 2027.

Why is the ATO removing credit card payments?

The ATO’s decision follows the Reserve Bank’s ban on card surcharges from 1 October 2026. Without being able to recover credit card processing fees from taxpayers, the ATO estimated it would face almost $200 million in additional annual costs.

Can I still pay my tax bill using a credit card after 30 June 2027?

You will no longer be able to pay the ATO directly using a credit card. However, some third-party payment providers may continue to offer credit card payment services, potentially with additional fees and longer processing times.

What are the alternatives to paying the ATO by credit card?

Alternative payment methods include debit card, BPAY, bank transfer, direct debit and eligible Australia Post payment services. International money transfer services may also be available for applicable payments.

Will my existing ATO credit card payment plan continue?

You should review your existing payment plan and confirm how future instalments will be processed. If your payment plan is linked to a credit card, contact the ATO to arrange an alternative payment method before the transition deadline.

How will the changes affect small businesses?

Businesses that rely on credit cards to manage tax payments may need to adjust their cash-flow planning. Without the additional time provided by a credit card’s interest-free period, businesses may need to set aside funds earlier or adopt a different payment strategy.

Need Help?

If your business currently relies on credit cards to pay ATO tax liabilities, the upcoming changes could affect your cash flow and tax payment arrangements. Pitt Martin Group’s experienced Sydney tax accountants can help you review alternative payment methods, manage existing ATO payment plans, forecast upcoming income tax, GST and PAYG obligations, and develop a practical tax payment strategy. Contact Pitt Martin Group for professional tax and business advisory assistance to help your business prepare for the transition before 1 July 2027.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group, Sydney tax accountants, is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, Registered Australia Tax Agents, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Alex Cramery @ Pitt Martin Tax