All entities operating an approved arrangement must pay the annual charge each financial year.
This includes suspended approved arrangements, and approved arrangements that are revoked (cancelled) within the financial year. No reduction or refund applies to revoked approved arrangements.
Information about the annual charge is included on all notices sent by the Approved Arrangements Program.
How much is the annual charge?
The annual charge rate depends on:
- the type of arrangement
- the number of sites under the same entity (defined by ABN)
- the date the arrangement is first approved.
Annual charge rates
| Annual charge type | Charge details | Amount |
|---|---|---|
| Single approved arrangement – full year | If the arrangement was in force on or before 1 January in the financial year | $2,857 |
| Single approved arrangement – part year | If the arrangement is first approved after 1 January in the financial year | $1,428.50 |
| Multiple approved arrangement – full year | If the arrangement was in force on or before 1 January in the financial year | $3,316 |
| Multiple approved arrangement – part year | If the arrangement is first approved after 1 January in the financial year | $1,658 |
| Class 19 approved arrangement only – full year | If the class 19 arrangement was in force on or before 1 January in the financial year | $571 |
| Class 19 approved arrangement only – part year | If the class 19 arrangement is first approved after 1 January in the financial year | $285.50 |
Upgrade charge
The upgrade charge is a one off charge that applies when an entity moves from holding a single approved arrangement or compliance agreement to holding multiple arrangements in the same financial year (1 July to 30 June).
The upgrade charge does not apply where the entity already holds multiple approved arrangements at the start of a financial year (1 July).
Upgrade charge rates
| Annual charge type1 | Upgrade charge type | Upgrade charge details | Amount |
|---|---|---|---|
| Single approved arrangement site – full year | Full-year upgrade charge | Entity holds a single approved arrangement only. Entity is then approved to hold at least one further approved arrangement or a compliance agreement before 1 January in the same financial year. | $459 |
| Part-year upgrade charge | Entity holds a single approved arrangement only. Entity is then approved to hold at least one further approved arrangement or a compliance agreement after 1 January in the same financial year. | $229 | |
| Single approved arrangement site – part year | Part-year upgrade charge | Entity holds a single approved arrangement (approved after January 1). The entity is then approved to hold at least one further approved arrangement or a compliance agreement after 1 January in the same financial year. | $229 |
| Class 19 approved arrangement only – full year | Full-year upgrade charge – class 19 | Entity holds a class 19 approved arrangement only. Entity is then approved to hold at least one further approved arrangement (of a different class) or a compliance agreement before 1 January in the same financial year. | $2,744 |
| Part-year upgrade charge – class 19 | Entity holds a class 19 approved arrangement only. Entity is then approved to hold at least one further approved arrangement (of a different class) or a compliance agreement after 1 January in the same financial year. | $1,086 | |
| Class 19 approved arrangement only – part year | Part-year upgrade charge – class 19 | Entity holds a class 19 approved arrangement only, for the first time and after 1 January. Entity is then approved to hold at least one further approved arrangement (of a different class) or a compliance agreement after 1 January in the same financial year. | $1,372 |
| Multiple approved arrangement – part or full year | Not applicable | Upgrade charge does not apply to an entity that holds multiple approved arrangements. | NIL |
1 The annual charge type is the amount already applied to the entity at the start of the financial year, or for the first arrangement or agreement the entity is approved to hold in a financial year.
How to pay
We will create an invoice on the account number that is the most active for each entity (defined by ABN). You have 28 calendar days from the invoice date to make your payment.
You can make a payment online or check your payment status via the departments secure online payment service.
Access the online payment portal
See the department's how to pay webpage for more ways to pay. You can find these details on the second page of your invoice.
Outstanding annual charge invoices are a debt to the Commonwealth.
Frequently asked questions
The best way to contact the department about the approved arrangement annual charge is by emailing ARHelpdesk@aff.gov.au.
Yes – the annual charge applies in full where an approved arrangement is active in the financial year, even if only for a day.
No - there is no refund available for the annual charge.
You can apply for a remission of the annual charge.
To progress you need to submit a request for remission, and if the reason is financial hardship, you need to provide:
- an explanation of your circumstances and proof of hardship
- any supporting documentation – for example, visitor stats, revenue and financial statements
When complete please email to ARHelpdesk@aff.gov.au.
No – each entity is issued one invoice per ABN.
Email ARHelpdesk@aff.gov.au with the changes to your account.
You can make a card payment via the departments secure online payment service.
You can also make a payment via BPAY®, electronic funds transfer, or by mailing a cheque. See the ‘How to pay’ box on the second page of your invoice for details.
Visit the departments secure online payment service to make a payment enquiry.
You can check your payment status by entering the appropriate reference number:
- enter your invoice number to check your tax invoice payment status
- enter your account number to check whether you have any amount owing on your account