Standard
Business
Reporting
Australian Taxation Office –
Payment Plan 2015
(pmtpln.0001, pmtplnelg.0001)
Business Implementation Guide
Date: 3 March 2016
Final version 1.0
This document and its attachments are Unclassified
For further information or
questions, contact the SBR
Service Desk at
[email protected]
or call 1300 488 231.
International callers may use
+61-2-6216 5577
STANDARD BUSINESS REPORTING
ATO PAYMENT PLAN 2015 BUSINESS IMPLEMENTATION GUIDE
VERSION CONTROL
Version
Release date
Description of changes
0.1
20/08/2015
Draft for external consultation.
1.0
VERSION 1.0
3/03/2016
Added the remaining payment plan interactions:
 List Payment Plan Eligibility (pmtplnelg.list);
 Calculate Payment Plan (pmtpln.calculate);
 Submit Payment Plan (pmtpln.submit).
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ENDORSEMENT
APPROVAL
Mark Elwell
Director
Strategy Implementation Service Delivery Debt
Australian Taxation Office
COPYRIGHT NOTICE
Copyright
© Commonwealth of Australia 2016 (see exceptions below).
This work is copyright. Use of this Information and Material is subject to the terms and
conditions in the "SBR Disclaimer and Conditions of Use" which is available at
http://www.sbr.gov.au. You must ensure that you comply with those terms and conditions. In
particular, those terms and conditions include disclaimers and limitations on the liability of the
Commonwealth and an indemnity from you to the Commonwealth and its personnel, Standard
Business Reporting Agencies and their personnel.
You must include this copyright notice in all copies of this Information and Material which you
create. If you modify, adapt or prepare derivative works of the Information and Material, the
notice must still be included but you must add your own copyright statement to your
modification, adaptation or derivative work which makes clear the nature of your modification,
adaptation or derivative work and you must include an acknowledgement that the adaptation,
modification or derivative work is based on Commonwealth or SBR Agency owned Information
and Material. Copyright in SBR Agency specific aspects of Standard Business Reporting
Taxonomy is owned by the relevant SBR Agency.
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TABLE OF CONTENTS
1.
2.
3.
4.
5.
6.
Introduction ...........................................................................................................................................5
1.1
Purpose ........................................................................................................................................5
1.2
Audience .......................................................................................................................................5
1.3
Document Context ........................................................................................................................5
1.4
Business Context ..........................................................................................................................6
1.5
Glossary ........................................................................................................................................6
What are the Payment Plan Services? .................................................................................................8
2.1
Payment Plan Orchestration .........................................................................................................8
2.2
List Payment Plan Eligibility (pmtplnelg.list) .................................................................................8
2.3
Get Payment Plan (pmtpln.get) ....................................................................................................9
2.4 Calculate Payment Plan (pmtpln.calculate) ......................................................................................9
2.5
submit Payment Plan (pmtpln.submit) ........................................................................................10
2.6 Interactions ......................................................................................................................................10
2.6
Channels .....................................................................................................................................13
Authorisation .......................................................................................................................................14
3.1
Intermediary Relationship ...........................................................................................................14
3.2
Access Manager .........................................................................................................................14
Constraints and Known Issues ...........................................................................................................16
4.1
Constraints When Using This Service ........................................................................................16
4.2
Known Issues .............................................................................................................................16
Declarations ........................................................................................................................................17
5.1
Direct Debit Request...................................................................................................................17
5.2
Declaration wording ....................................................................................................................18
Payment Plan Guidance .....................................................................................................................20
Table 1: Interactions available in the Payment Plan pro .......................................................... 11
Table 2: Channel availability for Payment Plan interactions..................................................... 13
Table 3: Parties able to use Payment Plan .............................................................................. 15
Table 4: Access Manager Permissions ................................................................................... 15
Table 5: Constraints when using Payment Plan services ........................................................ 16
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1. INTRODUCTION
1.1 PURPOSE
The purpose of this document is to provide information that will assist software developers in
understanding the business context surrounding the Payment Plan 2015 services. The
interactions are performed with the Australian Taxation Office (ATO) through the Standard
Business Reporting (SBR) platform.
This document defines the services, outlines which initiating parties can use the service and
explains any constraints and known issues with the use of the service. The initial release of this
document was limited to Get Payment Plan, and the updated release has extended to the
remaining payment plan functionalities. The full list of Payment Plan interactions are listed
below:
The PMTPLN services consist of the following:
 List Payment Plan Eligibility (pmtplnelg.list);
 Get Payment Plan (pmtpln.get);
 Calculate Payment Plan (pmtpln.calculate);
 Submit Payment Plan (pmtpln.submit).
Specifically, the Payment Plan services enable a user, depending on their role, to:
 view a list of accounts (or a specified account) to obtain their eligibility to payment plans,
and to retrieve an active payment plan identifier where one already exists
(pmtplnelg.list);
 request to view an active payment plan for a specified payment plan identifier
(pmtpln.get);
 calculate a payment plan for a specified account. This includes the payment plan
instalment schedule and estimated General Interest Charge (GIC) (pmtpln.calculate);
 submit a payment plan for a specified account (pmtpln.submit).
For this release, the Payment Plan services are for:
 Individual entities (sole traders) for their income tax (IT) account or Integrated client
account (ICA) account;
 Tax agents for their Individual client’s IT account or ICA account;
 BAS agents for their Individual client’s AS account.
1.2 AUDIENCE
The audience for this document is any organisation that will be building any ATO SBR services
into their products. Typically this will be software application developers and business analysts.
1.3 DOCUMENT CONTEXT
The ATO Payment Plan Services Business Implementation Guide forms part of the broader
suite of documents used by the ATO to describe or interpret how the technical implementation
relates back to the business context and process. This document is designed to be read in
conjunction with the ATO SBR documentation suite including the:


Web service/platform information
Message information e.g. ATO Message Implementation Guide, and
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ATO PAYMENT PLAN 2015 BUSINESS IMPLEMENTATION GUIDE
Test information e.g. Conformance suites
See the SBR high level document map for the relationship of this document with others in the
suite.
1.4 BUSINESS CONTEXT
The ATO continues to enhance the payment plan functionality for clients (Individuals and
Businesses) who have an Income Tax or Activity Statement debt with the ATO. As part of this
enhancement, Individuals and Business clients (or representatives on their behalf) will be able
to apply, modify or view a payment plan via their preferred channel.
The ATO Payment Plan 2015 service will expand the channels in which a payment plan can be
applied and viewed. This service will enable Individuals or their representatives (tax agents or
BAS agents) to view and create a payment plan via their software.
Information regarding payment plan and methods of payment are available on ato.gov.au.
1.5 GLOSSARY
For a glossary of terms, refer to the Glossary on the SBR website.
This table only contains terms that need specific explanation for this document.
Term
Definition
ATO
Australian Taxation Office
BAS
Business Activity Statement
Business
Intermediary
A business or individual appointed by another business to be their agent
(but the appointee is not a registered tax or BAS agent).
See business appointments page on the ATO website for more
information.
DDR Service
Agreement
Direct Debit Request Service Agreement
ebMS3
ebXML Messaging Service, version 3.0
Estimated GIC
An amount of GIC that is calculated for a period of time. The date
specified for the forecast/estimate can be in the past, present or future.
Forecasted/Estimated GIC is not incurred, thus it is not imposed on the
account.
FIA
Financial Institution Account
The client authorising their representative to request a payment plan via
direct debit on their behalf
A client’s bank account held by a financial institution
GIC
General Interest Charge. The GIC is a uniform interest charge imposed
where there is a late payment of a tax debt.
ICA
Integrated Client Account
Instalment
Frequency
Identifies when the instalments will be paid to the Tax Office. This could
be on a weekly, fortnightly, monthly or lump sum basis.
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Term
Definition
Intermediary
A party that facilitates a transaction between a taxpayer and the ATO
IT
Income Tax
Payment Plan
A Payment Plan allows a client to voluntarily pay a tax debt or liability in
any state. The legislative basis for accepting these requests is outlined in
PS LA 2011/14 “General debt collection powers and principles”.
PRN
Payment Reference Number
SBR
Standard Business Reporting
(for full definition please see the SBR Glossary)
Tax Practitioner
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Tax agent or a BAS agent
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2. WHAT ARE THE PAYMENT PLAN SERVICES?
2.1 PAYMENT PLAN ORCHESTRATION
The PMTPLN services consist of the following:
 List Payment Plan Eligibility (pmtplnelg.list);
 Get Payment Plan (pmtpln.get);
 Calculate Payment Plan (pmtpln.calculate);
 Submit Payment Plan (pmtpln.submit).
The Payment Plan interactions and associated services should be orchestrated as follows:
1. Account List – To obtain the client’s account identifiers. See the ATO Account List 2014
Message Implementation Guide on the SBR website for further information.
2. List Payment Plan Eligibility (pmtplnelg.list) - To view a list of accounts (or a specified
account) with their eligibility for payment plans; and to retrieve an active payment plan
identifier where one already exists (pmtplnelg.list).
Either
3. Get Payment Plan (pmtpln.get) – To view payment plan details for a specified payment
plan identifier (optional).
Or
4. Calculate Payment Plan (pmtpln.calculate) – To calculate the payment schedule for an
eligible account.
5. Submit Payment Plan (pmtpln.submit).
6. Get Payment Plan (pmtpln.get) – To view payment plan details for a specified payment
plan identifier (optional).
2.2 LIST PAYMENT PLAN ELIGIBILITY (PMTPLNELG.LIST)
The List Payment Plan Eligibility service conducts payment plan eligibility checks on active
Income Tax and Activity Statement (ICA) accounts with a debit balance based on individual
identifier (e.g. client identifier and/or account identifier), this will determine if a client is eligible to
enter into a payment plan. The payment plan can be created for either the total account
balance or the overdue balance only.
In addition, it also checks the existence of any established payment plan.
The eligible account for payment plan will be returned once it passes the eligibility check
criteria. It will also return the minimum upfront payment amount and a list of payment frequency
types. A user can calculate and set up a payment plan schedule based on the available
options in the Calculate Payment Plan (pmtpln.calculate) service.
This service will display the payment plan identifier (ID) for any existing payment plan. This ID
can be used to retrieve the payment plan schedule from the Get Payment Plan (pmtpln.get)
service.
If an account is not eligible for a new payment plan, the ‘Eligible for new payment plan’ field in
the Response has a value of false.
Client level search:
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Do not provide client account details in the request when searching at the client level.
Account type search:
If Account Type is provided in the request as search criteria, the value must be only ‘ITACC’
Income Tax Account or ‘ICACC’ Integrated Client Account.
Where a client level search is performed, accounts that may be returned by the response are
as per the Account List service Account type codes values. These are:
Account Type Codes Values
DISACC
EACC
EGACC
FBTACC
HELP
ICACC
ITACC
LAACC
LCREF
MRRT
PRRT
RAACC
SFSS
TBACC
TBEN
TSL
Account List Services
Disputed Account
Excise (Duty) Account
Excise (Grants - with GIC) Account
Fringe Benefits Tax Account
Higher Education Loan Programme (HELP) Account
Integrated Client Account
Income Tax Account
Legal Action Account
Luxury Car Refund
Minerals Resource Rent Tax Account
Petroleum Resource Rent Tax Account
Release Application Account
Student Financial Supplement Scheme (SFSS) Account
Trust Beneficiary Account
ICAB Trust Beneficiary
Trade Support Loan
2.3 GET PAYMENT PLAN (PMTPLN.GET)
Get Payment Plan provides the ability for a user to request a view of payment plan details for a
specified payment plan identifier. The payment plan details can be viewed for an individual’s IT
or ICA account.
The request must specify the client account and the payment plan identifier and payment
reference number (PRN). The client account information is provided in the ATO Account List
service. The payment plan identifier is provided:
 For existing payment plans, in the response message of the List Payment Plan Eligibility
interaction (pmtplnelg.list).
 For new payment plans, in the business response of the Submit Payment Plan
(pmtpln.submit) interaction.
After a successful Get Payment Plan request, a business response will be received that
contains the existing payment plan schedule specific to the requested payment plan identifier.
The payment plan schedule includes instalment amounts, instalment frequency, instalment
dates, and the estimated GIC amount.
2.4 CALCULATE PAYMENT PLAN (PMTPLN.CALCULATE)
This service calculates the payment plan schedule for an account based on input parameters
provided in the request.
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These include the upfront payment amount, instalment amounts, instalment frequency, first
instalment date and the payment method. The input parameters can be sent multiple times to
determine an optimal payment plan prior to submission.
A payment plan can be calculated on the total account balance, or the due and payable
amount.
The payment plan schedule response provides the repayment information, including payment
plan amount, estimated GIC amount for the payment plan, total payment plan amount including
the estimated GIC.
Payment Plan ID:
A payment Plan ID is created for a calculated payment plan on an ITACC account. It is only
available for use in a Submit payment plan request on the day the payment plan was
calculated.
A payment Plan ID is not provided for a calculated payment plan on an ICACC account. It is
created only for a submitted payment plan.
2.5 SUBMIT PAYMENT PLAN (PMTPLN.SUBMIT)
Submit Payment Plan creates the payment plan schedule based on the payment plan
information provided by the client as per a Calculate payment plan response.
A payment plan identifier and the PRN will be created once the payment plan schedule is
submitted; this identifier is unique to each payment plan schedule. It can be used to retrieve
the payment plan via the Get Payment Plan (pmtpln.get) service.
Clients must provide declarations to their intermediaries each time they authorise a payment
plan via direct debit request on behalf of their clients. Please refer to section 5 Declarations for
further information on direct debit request declarations.
2.6 INTERACTIONS
Interaction
pmtplnelg.list
pmtpln.get
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Short Descriptions

Initiate single request to conduct
eligibility check on active accounts and
determine if it is eligible for creation of
payment plan. It also displays an
established payment plan.

Eligibility to create a new payment plan,
including available payment plan options;
and payment plan identifier for existing
active payment plans.

Initiate single request to view an active
standard payment plan for a specified
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Single
Batch
Y
N
Y
N
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payment plan identifier and PRN
pmtpln.calculate
pmtpln.submit

Initiate single request to calculate a
suitable payment plan based on the
available input parameters.

This interaction allows an initiating party
to calculate a payment plan schedule,
including the GIC payable under the
payment plan, for a specified account.

Requesting the calculation multiple times
with different input parameters (e.g.
instalment amounts, frequency) allows
the impact on the GIC amount payable
for a payment plan to be determined.

To create a payment plan, the Initiating
party must have obtained a payment
plan schedule from the Calculate
payment plan service (pmtpln.calculate).

Once a payment plan is calculated, it will
initiate single request for submission to
the ATO. The submission will be
confirmed by a payment plan identifier
and a PRN
Y
N
Y
N
Table 1: Interactions available in the Payment Plan pro
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2.7CONTEXT OF SBR PMTPLN. INTERACTION
Individual Taxpayers (incl. Sole Traders) view payment plan process – context of SBR interactions
Individual Client
Tax/BAS Agent
Start
Start
Retrieve account
details
Retrieve my client’s
account details
SBR service offering
Retrieve account
details from
relevant systems
Software displays
account details (e.g.
balance, interest,
etc)
Software displays
account details (e.g.
balance, interest,
etc)
Return account
details to client
Check payment plan
eligibility
Check my client’s
payment plan
eligibility
Check account
eligibility
List eligible accounts
Existing
payment plan?
Eligibility status for
payment plan
Return eligibility
status for payment
plan
Eligibility status for
payment plan
No
Calculate payment plan
Calculate payment
plan
Calculate payment
plan based on the
input criteria
Calculate payment
plan for my client
Accept payment
plan?
No
Estimated payment
plan schedule
Estimated payment
plan schedule for
client
Return estimated
payment plan
schedule
Yes
Submit payment
plan schedule for
my client
Payment plan
submitted
Receive payment
plan including
payment
arrangement ID and
PRN
Receive payment
plan including
payment
arrangement ID and
PRN for my client
Return payment
plan schedule with
payment
arrangement ID and
PRN
Retrieve payment
plan
Retrieve my client’s
payment plan
View payment plan
View new/existing
payment plan
details
View new/existing
payment plan
details
Return new/existing
payment plan
details to client
End
End
View payment plan
Submit payment plan
Submit payment
plan schedule
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2.6 CHANNELS
The Payment Plan services are available in the following channels:
Interaction
SBR Core Services
ebMS3
pmtplnelg.list
N
Y
pmtpln.get
N
Y
pmtpln.calculate
N
Y
N
Y
pmtpln.submit
Table 2: Channel availability for Payment Plan interactions
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3. AUTHORISATION
3.1 INTERMEDIARY RELATIONSHIP
The SBR services will allow an intermediary (such as a tax or BAS agent), to view and create a
payment plan on behalf of their client if they have a link to the client in ATO systems and have
the appropriate authorisation to view and create payment plans.
A tax practitioner must be appointed by a business in Access Manager to use this service on
their behalf.
The intermediary relationship is a fundamental precondition for a tax practitioner to
interact with SBR for the Payment Plan services.
If the relationship does not exist, the SBR Add Client Relationship interaction of the
Client Update services can be used to establish a relationship between the
intermediary and the taxpayer. See the Client Update Business Implementation
Guide and Client Update Message Implementation Guide for further information.
3.2 ACCESS MANAGER
AUSkey and Access Manager are used to manage access and permissions for SBR web
services. ATO systems will check that the initiating party is allowed to use the interaction that
is received through the SBR channel.
For more information on Access Manager, see the ATO website. For further information on
AUSkey, see the Australian Business Register’s website.
The table below displays the interactions available to each initiating party via SBR for the
Payment Plan services and interactions.
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PMTPLN
PMTPLN
PMTPLN
PMTPLN
pmtplnelg.list
pmtpln.get
pmtpln.calculate
pmtpln.submit
Business
Intermediary
Activity
Business
Interaction
BAS agent
Service
ATO PAYMENT PLAN 2015 BUSINESS IMPLEMENTATION GUIDE
Tax agent
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Conduct eligibility check on
active accounts and determine
if it is eligible for creation of
payment plan. It also displays
an established payment plan
ID.



x
Request to view a payment
plan for a specified payment
plan identifier.



x
To calculate a suitable
payment plan based on the
available input parameters.



x
To submit a payment plan and
return confirmation numbers
for submission (e.g. a payment
plan identifier and a payment
reference number).



x
Table 3: Parties able to use Payment Plan
A user must be assigned the appropriate authorisation permissions to use the Payment Plan
services. The below table references the SBR service to the relevant permission in Access
Manager:
Interaction
Initiating Party
Access Manager Permission
pmtplnelg.list
Tax Agent
Client.PaymentPlan.View
BAS Agent
Client.PaymentPlan.View
Business (Sole Trader)
PaymentPlan.View
Tax Agent
Client.PaymentPlan.View
BAS Agent
Client.PaymentPlan.View
Business (Sole Trader)
PaymentPlan.View
Tax Agent
Client.PaymentPlan.Submit
BAS Agent
Client.PaymentPlan.Submit
Business (Sole Trader)
PaymentPlan.Submit
Tax Agent
Client.PaymentPlan.Submit
BAS Agent
Client.PaymentPlan.Submit
pmtpln.get
pmtpln.calculate
pmtpln.submit
Business (Sole Trader)
PaymentPlan.Submit
Table 4: Access Manager Permissions
For business users, a message will be returned to users other than Individual entities (sole
traders) to clarify the inaccessibility of payment plan on the practice management software.
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4. CONSTRAINTS AND KNOWN ISSUES
4.1 CONSTRAINTS WHEN USING THIS SERVICE
The Payment Plan services have the following unique constraints:
#
Constraint
1.
Payment Plan interactions will only return payment plan details in relation to an
Individual entity’s IT account or ICA account..
2.
Clients can set up a payment plan for a repayment period of up to 24 months and the
arrear account balance of up to a maximum of $100,000.00.
3.
Payment due dates for direct debit and non-direct payment methods:
 Direct debit: The first payment plan instalment is required to be paid within 14
days from the payment plan creation date.
 Non-direct debit: The first payment plan instalment is required to be paid within 7
days from the payment plan creation date.
4.
For BAS agents, the payment plan services are only available for their Individual client’s
activity statement accounts.
5.
Get Payment Plan (pmtpln.get):
Payment plan details are only returned for some types of active payment plans. These
are Concessional and Standard.
Where other payment plans are recorded, a message will be returned advising no
payment plans are found.
Table 5: Constraints when using Payment Plan services
4.2 KNOWN ISSUES
N/A - This service had been determined not to require specific guidance, however if a query
you have is not answered in this document or the entire suite of documents, please contact the
SBR service desk.
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5. DECLARATIONS
A Taxpayer declaration is not required for the Get Payment Plan, List Payment Plan Eligibility
or Calculate Payment Plan interactions.
A Declaration statement is required for the Submit Payment Plan interaction.
5.1 DIRECT DEBIT REQUEST
Each time an intermediary authorises payment of a payment plan via direct debit request on
behalf of a taxpayer, the Reserve Bank require a declaration indicating that the taxpayer
authorised direct debit request from their bank account. The Direct Debit Request Service
Agreement must be made available to the taxpayer.
Developers of SBR-enabled software products must provide a printable version of the taxpayer
Direct Debit Request declaration and Direct Debit Request Service Agreement within their
products to assist intermediaries.
A taxpayer Direct Debit request form must be obtained by the intermediary for all
direct debit payment plans entered on behalf of their client. The Direct Debit Request
Service agreement is available on ato.gov.au
An example of taxpayer’s authorisation
“I declare that:
I have authorised my representative to request a direct debit request payment plan on
my behalf.
I have read and agree to the terms outlined in the Direct Debit Request Service
Agreement
I understand that this agreement may be terminated if I don’t meet my responsibilities. I
am aware that if this agreement is terminated the ATO may take further action to collect
the debt, such as:
 Starting legal action without further notice
 Issuing a garnishee notice to a financial institution, employer or creditor without
further notice
 Referring the debt to an external collection agency
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5.2 DECLARATION WORDING
Case 1: An intermediary who is a registered agent is lodging via SBR using an AUSkey
assigned to an individual.
Declaration
statement
The statement that an intermediary who is a registered agent is
declaring shall be:
“I declare that:
 I have prepared this payment plan in accordance with
the information supplied by <Client Name>, and all
information provided by me on their behalf is true and
correct. I am authorised by the account-holder/s to
undertake these actions on their behalf and I am
required to provide details of the payment plan to my
client.”
Where direct debit request payments are to be set up, the
following declaration statement is also required:

Signing statement
“I have agreed to this direct debit request authority in
accordance with the information supplied by <Client
Name>, who has signed a declaration and agrees to
the terms outlined in the Direct Debit Request Service
Agreement. All information provided by me on their
behalf is true and correct. I am authorised by the
account-holder/s to approve these payment/s to be
deducted from this account.”
The text describing the way that they are ‘making’ the declaration
by ‘signing’ it in a particular way shall include reference to signing
with the AUSkey.
For example:
“Tick this box to sign this declaration with the AUSkey you used
to log in.”
A statement “Tick this box to sign this declaration” would not be
acceptable as it does not state the identity an intermediary who is
a registered agent is using to make the declaration.
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Case 2: An intermediary who is a registered agent is lodging via SBR using an AUSkey
assigned to a device.
Declaration
statement
The statement that an intermediary who is a registered agent is
declaring shall be:
“I declare that:
 I have prepared this payment plan in accordance with
the information supplied by <Client Name>, and all
information provided by me on their behalf is true and
correct. I am authorised by the account-holder/s to
undertake these actions on their behalf and I am
required to provide details of the payment plan to my
client.”
Where direct debit request payments are to be set up, the
following declaration statement is also required:

Signing statement
“I have agreed to this direct debit request authority in
accordance with the information supplied by <Client
Name>, who has signed a declaration and agrees to
the terms outlined in the Direct Debit Request Service
Agreement. All information provided by me on their
behalf is true and correct. I am authorised by the
account-holder/s to approve these payment/s to be
deducted from this account.”
The text describing the way that they are ‘making’ the declaration
by ‘signing’ it in a particular way shall include reference to signing
with the AUSkey for the device and the field giving a unique user
identifier.
For example:
“Tick this box to sign this declaration with the AUSkey used by
this software and your full name inserted above.”
A statement “Tick this box to sign this declaration” would not be
acceptable as it does not state the identity an intermediary who is
a registered agent is using to make the declaration.
The user identifier must allow the AUSkey owner or an external
auditor to uniquely identify the individual who made the
declaration.
The identifier used can be specified by the AUSkey owner
providing it allows identification as mentioned above. Examples of
suitable identifiers include a user login, a full name, or an email
address.
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STANDARD BUSINESS REPORTING
ATO PAYMENT PLAN 2015 BUSINESS IMPLEMENTATION GUIDE
6. PAYMENT PLAN GUIDANCE
N/A - This service had been determined not to require specific guidance, however if a query
you have is not answered in this document or the entire suite of documents, please contact the
SBR service desk.
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