The Australian Taxation Office confirmed those who had already lodged their 2007-08 tax return and met eligibility criteria would be paid between now and May 16.

Last week the High Court rejected a legal challenge to the constitutional validity of the bonus payment legislation, which forms part of the government's fiscal stimulus package.

Bryan Pape, an Armidale law lecturer and barrister, had argued that the tax bonus was not a valid use of the Commonwealth's taxation power because it was a gift, not a tax measure.

The constitution contained no other power allowing the Commonwealth to spend the money, he said.

However the court has ruled that the Tax Bonus for Working Australians Act passed by Federal Parliament in February is valid under the constitution.

Tax Commissioner Michael D'Ascenzo said the 7.4 million people who had already lodged their 2007-08 tax need do nothing more, and payments would be automatically deposited to their banks accounts.

Under the bonus scheme, designed to boost the economy, those with a taxable income of up to $80,000 will receive $900.

Those with an income between $80,001 and $90,000 would receive $600, and those earning between $90,001 and $100,000 would receive $250.

Those who received their notice of assessment after March 27 can expect their bonus payment around four weeks after receiving their notice of assessment.

Mr D'Ascenzo urged people to be patient.

"Due to the large number of payments we ask that people don't call us about the progress of individual payments while we are still distributing them,'' he said.

Tax office call centres will be open for seven days a week from May 16 to resolve any tax bonus payment issues.