How do I check what I owe the ATO?

Checking online, step by step

Individuals and sole traders

1. Sign in to myGov and select the ATO.
2. Select Tax, then Accounts, then Summary.
3. Each account (income tax, activity statement, and any others) shows its current balance and whether anything is overdue.
4. Open an account and select Filter. Set the from date to 01/01/2000 and order the transactions oldest to newest so nothing is hidden.
5. Search the transactions for the word non-pursuit. That marks a debt placed on hold. A transaction described as re-raise of non-pursuit or existing debt on hold included in account balance marks the day it was added back.

Businesses use Online services for business: Accounts and payments, then Account summary, then the same filter. Registered agents see the same data through Online services for agents. Your notice of assessment also states the amount, the due date and your payment reference number, but it only covers that one assessment, not your whole account.

Reading your statement of account

The statement lists every transaction on an account: assessments raised, payments received, credits transferred, and interest and penalties added. A few things to look for.

• Which account the debt is on. A nil income tax balance does not mean you owe nothing. BAS debt sits on the activity statement account.
• GIC lines. General interest charge is posted as its own transaction. On an old debt these lines can add up to more than the original tax, and interest is the part the ATO is most willing to remit.
• Offsets. A refund used against a debt shows as a credit on one account and a transfer to another. Our page on why a refund was used for an old debt explains how to trace one.
• Default assessments. An assessment for a year you never lodged is an ATO estimate. Lodging the real return usually replaces it.
• Payment plan status. If a plan is in place, the account shows it and the next instalment date.

Other ways to check

If you cannot get into online services, the ATO can tell you your balance over the phone after identity checks: 13 28 61 for individuals, 13 28 66 for business, or 13 11 42 for the general debt line. The ATO's dedicated line for debts on hold is 1800 305 499. A registered tax agent can also see your accounts and request a statement for you.

What if the balance looks wrong?

Ask the ATO to explain it. You are entitled to know which period a debt relates to, what tax it is, how it was calculated and how much is interest or penalty. If the figure rests on an estimate or a posting error, our page on a debt you do not recognise covers how to challenge it. If the figure is right and you cannot pay it in full, a payment plan can be set up online for debts up to $200,000, and it is better arranged before the due date than after.

What to do next

1. Log in to ATO online services and check the balance on every account, then filter each one from 01/01/2000 and search for non-pursuit.
2. Download or save the statement of account for any account with a balance, and note how much is tax, interest and penalty.
3. If you owe money you cannot pay by the due date, set up a payment plan or call the ATO before the date passes rather than after.

More questions: 8 Old debts and time limits questions answered · Full guide: Old ATO debts resurfacing