Blog Layout

The difference between an ATO Tax Account and Integrated Tax Account

The difference between an ATO Tax Account and Integrated Tax Account

As you may already know, the ATO offers different accounts for their clients. Two in particular are often confused with one another — an ATO Tax Account and an Integrated Client Account. As an accounting firm, we’re here to clear the air, and clearly explain the differences in each. 


What does ICA stand for ATO?


Integrated Client Account. 


An Integrated Client Account (ICA) is an account for taxes other than income tax, such as GST and PAYG. The ICA account is also called the activity statement or integrated client account, depending on the system you're using with the ATO. If you click on the activity statement account link, you will see a statement of account.


ATO Tax Account.


An ATO Tax Account (ATOTA) deals with the preparations of tax returns and tax payments. 


An ATO Tax Account 


What is it? 


Tax accounting is a niche type of accounting that deals with the preparations of tax returns and tax payments. Tax accounting is used by individuals and businesses and is done through the ATO, using an Income Tax Account (ITA). 


Accessing your ATOTA. 


You can access your ITA online through myGov, once your myGov account is linked with the ATO. It’s the easiest way to check your outstanding balance (if any) and see when your payment is due. 


An Integrated Client Account 


What is it? 


An Integrated Client Account (ICA) is an account for taxes other than income tax. It also shows your business’s lodgment behaviour, such as a payment history to the ATO and any outstanding debts. One of the reasons the ATO needs this to help lenders, and business owners, make informed and fair lending decisions. 

You’ll also need this if you have non-salary income, pay GST, and/or employ staff and pay pay-as-you-go withholding. The full list includes: 


  • goods and services tax (GST) 
  • goods and services tax instalments 
  • pay as you go income tax withholding (PAYGW) 
  • pay as you go income tax instalments (PAYGI) 
  • fringe benefits tax (FBT) instalments 
  • luxury car tax (LCT) 
  • wine equalisation tax (WET) 
  • fuel tax credit (FTC) 
  • deferred company instalments 
  • franking deficit tax and over franking tax for 2003 and future income years 
  • petroleum rent resource tax (PRRT) 
  • sales tax credits 

 

More on pay-as-you-go instalments. 


One component of your ICA is PAYGI — payment of tax in advance for the current year, based on the tax payable in the last tax return lodged. Rather than a large lump sum payable on your tax return, you pay smaller quarterly installments. The ATO has designed this to help you avoid a huge bill at the end of the financial year, and help make the payments more manageable. 

You can see this when looking at your ICA. 

 

Accessing your ICA.

 

You can see all your ICA information using your myGovID — this is just for businesses and different to myGov. Your myGovID must be linked to your business by connecting it with your ABN (using these steps). Once the myGovID has been linked to the ABN, you can grant access to others — such as tax agents and accountants like ourselves — by using the Relationship Authorisation Manager. Here are the details


Want to go deeper? 


Seeing as we’re edging closer to tax time, it’s only fitting that you’d want to know more about your ICA and ITA. We can explain the differences and applications in more detail when you engage one of our services. Contact us to get started



Need help with your accounting?

Find Out What We Do
March 14, 2025
If your business interacts with the public — whether through customers, suppliers, events, or onsite work — public liability insurance can protect you against claims for injury or property damage. This generally covers legal costs and compensation, and although it’s not legally required, being sued for negligence can be costly (and bad for your business rep), so it’s highly recommended.
March 14, 2025
Co-owning a property can be a practical and financially beneficial arrangement, but when circumstances change, sometimes one party needs to jump ship. Whether due to financial strain, health issues, relocation, relationship breakdown, or differing property goals, it’s not uncommon for one co-owner to buy out the other. While this process may seem straightforward, there are several financial and legal considerations to consider.
March 14, 2025
Most people who sell a property — especially if it’s their first time doing so — are surprised (and frustrated) at how complicated it can be. Expenses (expected and unexpected) are a big part of that — and there are numerous costs throughout the process. These include real estate agent fees, legal expenses, marketing costs, and property preparation. Understanding and anticipating these expenses beforehand can help ensure a smooth and well-prepared road ahead.
March 14, 2025
As an accounting firm, we understand the importance of structuring investments wisely. One key aspect that investors should carefully manage is their participation in Dividend Reinvestment Plans (DRPs). These plans can be a strategic way to grow an investment portfolio, but they also come with tax and record-keeping responsibilities can’t be overlooked.
February 13, 2025
Thinking of starting a business? Here’s what you need to know! Read our latest blog to learn six key things to consider before starting your business.
February 13, 2025
Donating to charity is a great way to give back, but did you know not all donations are tax-deductible? To claim a deduction, your donation must be made to a Deductible Gift Recipient (DGR), and can’t receive anything in return. Read our latest blog to learn what you can claim and how to maximise your tax return.
More Posts
Share by: